ICAB PL Financial Management Practice Questions - ICAB CA Professional Level Financial Management (Bangladesh) Exam

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Under the Corporate Governance Code issued by the Bangladesh Securities and Exchange Commission (BSEC), which of the following is a mandatory requirement for the Audit Committee of a listed company?

The Audit Committee must comprise at least three members, including at least one independent director, and the chairman of the committee must be an independent director The Audit Committee must consist entirely of executive directors with operational responsibilities The Managing Director or Chief Executive Officer (CEO) must serve as the chairman of the Audit Committee The Audit Committee is only required to meet once every two years

Correct Answer:

The Audit Committee must comprise at least three members, including at least one independent director, and the chairman of the committee must be an independent director

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