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Academies Financial Handbook: changes from September 2019
Read about the major changes that you should be aware of, including new requirements for audit committees and whistle-blowing procedures.
- Audit committee: more details on what it must do
- Internal scrutiny (aka internal audit): new principles
- Executive pay: new considerations when setting
- Whistle-blowing procedures: new requirements
- Risk registers are now a 'must', not just a 'should'
- Publishing financial notices to improve
- Other, minor changes introduced in the handbook
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