Directors’ fiduciary duties, global tax reforms, innovation in internal audit, and evolving audit committees in a dynamic era of risk

October 2023

On October 2 and 3, 2023, members of the European Audit Committee Leadership Network (EACLN) convened in Zurich to discuss:

  • Global tax reforms and incentives with Manal Corwin, Director of the Centre for Tax Policy and Administration at the Organisation for Economic Co-operation and Development (OECD) and Marlies de Ruiter, EY Global International Tax and Transaction Services Policy Leader
  • Directors’ fiduciary duties, including legal implications of ESG oversight with Beatriz Pessoa de Araujo, former Partner, Baker McKenzie, and Co-Chair, Global Future Council on the Future of Responsible Investing, World Economic Forum
  • How audit committees are evolving in a dynamic era of risk (members-only discussion)
  • Innovation and evolving practices in internal audit with chief internal audit executives

Below is a summary of each discussion. Forthcoming ViewPoints will provide additional details on the internal audit conversation, and conversations from this meeting and the upcoming Audit Committee Leadership Meeting (ACLN) meeting in November on how audit committees are evolving in a dynamic era of risk.