1. What level and type of resourcing does the finance team need at different times of the year, have any gaps been identified, and how can those be filled? |
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2. What knowledge, including financial and other relevant qualifications, and experience do members of the finance team and board bring? |
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3. How do we ensure that the finance team complies with continuing professional development (CPD) requirements? Is this documented and reviewed? |
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4. Is complying with CPD requirements a key performance indicator within the company’s appraisal system? |
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5. How are knowledge gaps and training needs identified and addressed? |
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6. How does the audit committee ensure that it is up to date with the latest reporting requirements? |
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