# What audit committees want directors to understand

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 9 Mar 2026, 4:57.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2280197654-icaew-what-audit-committees-want.mp3

ICAEW has published a new guide for first-time directors to help them understand what audit committees expect of them. It covers roles and responsibilities, the external audit process and non-financial reporting.

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