Supervisory Board And Audit Committee In A Listed Company
Keywords:
listed company, supervisory board, audit committee.Abstract
Listed companies as public-interest entities are under a duty to appoint the audit committee within the supervisory board. This duty affects the composition of the supervisory board, as the members of the audit committee must meet additional criteria stipulated in the Act on Statutory Auditors, Audit Firms and Public Oversight. Moreover, the rights and duties of the supervisory board are changed due to the regulation of specific duties set out for the members of the audit com-mittee. Finally, the new Act also stipulates additional grounds for the responsi-bility of the members of the audit committee, supervisory board and the compa-ny. All these aspects show that the position of the supervisory board in a listed company is much more significant than in other types of companies.
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