Those charged with governance means the person(s)2 with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. For some entities in some jurisdictions, those charged with governance may include some or all management personnel, e.g., executive members of a governance board of a private or public sector entity, or an owner-manager. In some cases, those charged with governance are responsible for approving3 the entity’s financial statements (in other cases management has this responsibility). For discussion of the diversity of governance structures, see paragraphsA6-A12.
Those charged with governance means the person(s) with responsibility for:
Those charged with governance means the person(s) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting and disclosure process. In some cases, those charged with governance are responsible for approving1 the financial statements (in other cases management has this responsibility).
Examples of Those charged with governance in a sentence
Those charged with governance are responsible for overseeing the Company’s financial reporting process.
Those charged with governance are responsible for overseeing the Group’s financial reporting process.
Those charged with governance are responsible for overseeing the Company's financial reporting process.
Those charged with governance are responsible for overseeing the Fund’s financial reporting process.
Those charged with governance, including the audit committee, are responsible for overseeing the Group’s financial reporting process.
More Definitions of Those charged with governance
Those charged with governance means the person(s) or organisation(s) (for example a corporate trustee) with responsibility for overseeing the strategic direction of the entity. This includes overseeing the financial reporting process. For some entities, those charged with governance may include management personnel, for example, executive members of a governance board of a private or public sector entity, or an owner-manager.
Those charged with governance means the person(s)
Those charged with governance means the person(s) or organisation(s) (eg a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. This includes overseeing the financial reporting process. The requirement
Those charged with governance means those entrusted with the supervision, control and direction of an entity and would therefore include the audit committee and non-executive directors. They only include management when it performs such functions.
Those charged with governance means the person(s) responsible for the supervision, control and direction of an entity who are accountable for ensuring that the entity achieves its objectives, with regard to reliability of financial reporting, effectiveness and efficiency of operations, compliance with applicable laws, and reporting to interested parties. Those charged with governance include management only when it performs such functions.
Those charged with governance means “person(s) or organisation(s) (for example, a corporate trustee) with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity”. In the case of a responsible entity this would normally be the directors of the responsible entity.
Those charged with governance means the person or persons or governing body that have retained the oversight responsibility for the strategic direction of the entity, including the oversight responsibility for the financial reporting and disclosure process.