The Audit and Risk Committee will meet not less than three times a year and has responsibility for, among other things, monitoring the integrity of the Group’s financial statements and reviewing its annual and interim financial statements. It will oversee the Group’s relationship with its external auditors and review the effectiveness of the external audit process. The committee will give due consideration to applicable laws and regulations, the provisions of the UK Corporate Governance Code, the requirements of the Listing Rules as well as applicable regulations of the Moscow Stock Exchange and Astana International Exchange, and respective Russian securities laws and AIX Markets Listing Rules. It will also have responsibility for reviewing the effectiveness of the Group’s system of internal controls and risk management systems. The ultimate responsibility for reviewing and approving the interim and annual financial statements remains with the Board.
- Audit & Risk Committee Terms of Reference PDF (184.75 Kb)
- Auditor independence and provision of non-audit services policy PDF (361.44 Kb)