Audit committee is made for the development of the organisation. It is made because the entity needs a true and fair report of its compliances and this can be done by using the elements of the corporate governance report. If the transparent view or report is made by the entity then it will be able to have the more effective relations with its stakeholders (Messier, 2016). So it can be said that the audit committee is having very vital role in making the true and fair report of the organisation. Next Plc is a retail company and is operating its activities in the filed of the clothing and footwear. Along with this it is providing the services in the filed of home appliances. In this report the role of the audit committee and its compliances are described. The purpose of the report is to find out and address the provisions related with the audit commit.
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