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BUSINESS OF GOVERNANCE REPORTS
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[QUOTE="Yakub02, post: 305076, member: 94426"] Statement of compliance The annual report should contain a statement from the board with regards to the company’s degree of compliance with the provisions of this code. In particular it should provide: assurances that effective internal audit function exists and that risk management control and compliance systems are operating efficiently and effectively in all respects; justification where the board does not accept the audit committee’s recommendation on the appointment, reappointment or removal of an existing external auditor; explaining the recommendation and the reason for the board decision; statement on sustainability initiatives; related party transactions; the nature of the related party relationships and transactions as well as information about the transactions necessary to understand the potential effect of the relationship on the financial statements. [/QUOTE]
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