Board insights, updates and publications

The following series have been prepared to assist directors of Hong Kong based organisations in fulfilling their responsibilities.




If you would like to subscribe to any publications in this series, please contact Email Ellen Kan Yvette Tan


Please include your name, company and job title in your request.

Board Advisory Key Insights 

Our series on best practice and emerging business issues for Hong Kong directors.

(Available upon request)

 China Boardroom Update

A technical update for directors highlighting internal control regulatory developments in China.

 China Executive Insight

An insight highlighting topical

Latest articles & publications

Highlights of the Revised HKEx Environmental, Social and Governance (ESG) Reporting Guide
Illustrative Annual Financial Statements under Hong Kong Financial Reporting Standards - December 2015
Consultation Paper on Risk Management and Internal Control: Review of the Corporate Governance Code and Corporate Governance Rep
Illustrative Annual Financial Statements under Hong Kong Financial Reporting Standards - December 2012

Audit Committee Institute - China 

Sponsored by KPMG

Audit Committee Institute - China

The KPMG sponsored Audit Committee Institute (ACI) aims to be the first point of call for audit committee directors and senior management wishing to learn more about audit committee related responsibilities and regulatory developments. The objective of the ACI is to keep directors up to date on key audit committee activities and developments, whilst assisting directors and management to improve corporate governance of their organisations.

Audit Committee Institute – Latest Articles and Publications

On the 2016 Audit Committee Agenda
On the 2016 Board Agenda
2015 Global Audit Committee Survey
Audit Committee Workload
On the 2015 Audit Committee Agenda
Audit Committee - Top Priorities For 2014
China boardroom update
The ingredients for a strong Governance, Risk and Compliance function in Asia Pacific

Risk in the Boardroom - Integrating risk management with strategic decision making

Enhancing Board Oversight - The growing complexity of information governance

 Audit Committee Toolkit


The ACI has developed a toolkit that provides example templates to assist audit committees in discharging their duties. The toolkit, included below, should be adapted to the circumstances of individual audit committees and companies.


PDF icon Assessment of audit committee (PDF 223 KB)  

Assessment of audit committees


It is recommended that the audit committee should review its own effectiveness annually. The ACI toolkit provides a suggested checklist to perform such a review.

 PDF icon Evaluation of internal auditors (PDF 294 KB)  

Evaluation of internal auditors


A framework for an audit committee to evaluate their internal audit function. Such a review should be based on the audit committee's own experience as well as management, the head of internal audit, and the external auditors.


PDF icon Evaluation of external auditors (PDF 188 KB)

Evaluation of external auditors


A framework for an audit committee to carry out a formal review of the effectiveness and efficiency of their external auditors. Such a review provides the audit committee with valuable information when assessing factors areas such as independence and performance.


PDF icon Audit committee meeting agenda (PDF 179 KB)

Audit committee meeting agenda


A comprehensive list of topics that can be covered in each audit committee meeting. This list should be used as a guide and tailored to the individual circumstances of the company.


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Alva Lee

Alva Lee


+852 2143 8764