Frequency Scheduled meetings At least Quarterly When Quarter Quarter Quarter Quarter annually 1 2 3 4 Corporate reporting Hold in camera 3 session with management Review both 3 corrected and uncorrected audit differences Review new 3 accounting and reporting developments Review critical 3 accounting policies and alternative accounting treatments Review 3 significant accounting judgements and estimates Review large, 3 unusual and complex transactions Review and 3 recommend approval of annual financial statements Review the 3 narrative sections of the annual report Review and 3 recommend approval of half year financial statements Review and 3 recommend approval of any earnings releases
Frequency Scheduled meetings At least annually Quarterly When Quarter 1 Quarter 2 Quarter 3 Quarter 4 Corporate reporting Hold in camera session with management 3 Review both corrected and uncorrected audit differences 3 Review new accounting and reporting developments 3 Review critical accounting policies and alternative accounting treatments 3 Review significant accounting judgements and estimates 3 Review large, unusual and complex transactions 3 Review and recommend approval of annual financial statements 3 Review the narrative sections of the annual report 3 Review and recommend approval of half year financial statements 3 Review and recommend approval of any earnings releases 3
4-audit-committee-meeting-planner.docx