The Committee comprises of three non-executive directors. Its terms of reference include:

• To review the quality of financial information, interim and financial statements, and other public and regulatory reporting of the Group.
• To review the annual report and accounts of the Group, to ensure that they present a balanced and understandable assessment of the position, performance, and prospects of the Group.
• To review the external auditor’s proposed audit report.
• To review the results of work performed by the internal audit function in relation to financial reporting, corporate governance, internal control, and any significant investigations and management responses.
• To review the co-ordination between the internal audit function and the external auditor and to deal with any issues of material or significant concern.