{"id":3406,"date":"2024-04-26T14:16:07","date_gmt":"2024-04-26T13:16:07","guid":{"rendered":"https:\/\/www.churchill1795.com\/?page_id=3406"},"modified":"2024-04-26T14:31:14","modified_gmt":"2024-04-26T13:31:14","slug":"reference-terms-audit","status":"publish","type":"page","link":"https:\/\/www.churchill1795.com\/en\/investor-relations\/people-committees\/reference-terms-audit\/","title":{"rendered":"Terms of Reference &#8211; Audit Committee"},"content":{"rendered":"<section id=\"block_60ec88c34fa485f1f7cd37aef6befb12\" class=\"breadcrumbs-001\">\r\n    <div class=\"breadcrumbs-001__container container-flex\">\r\n\r\n        <ul class=\"breadcrumbs-001__list\">\r\n\r\n            <li class=\"breadcrumbs-001__item\">\r\n                <a class=\"breadcrumbs-001__link breadcrumbs-001__link--first\" href=\"https:\/\/www.churchill1795.com\/en\/\" aria-label=\"Open home page\">\r\n                                        <svg width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  role=\"presentation\" class=\"breadcrumbs-001__home-icon\">\n<path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M8.37781 0.117571C8.15559 -0.0391903 7.84441 -0.0391903 7.62219 0.117571L0.237575 5.32687C0.0876756 5.43261 0 5.5952 0 5.76744V13.9535C0 14.4962 0.237728 15.0168 0.660887 15.4006C1.08405 15.7844 1.65797 16 2.25641 16H13.7436C14.342 16 14.916 15.7844 15.3391 15.4006C15.7623 15.0168 16 14.4962 16 13.9535V5.76744C16 5.5952 15.9123 5.43261 15.7624 5.32687L8.37781 0.117571ZM1.23077 13.9535V6.04042L8 1.26522L14.7692 6.04041V13.9535C14.7692 14.2002 14.6612 14.4368 14.4688 14.6113C14.2765 14.7857 14.0156 14.8837 13.7436 14.8837H11.077V7.99999C11.077 7.69174 10.8015 7.44185 10.4616 7.44185H5.53852C5.19865 7.44185 4.92313 7.69174 4.92313 7.99999V14.8837H2.25641C1.98439 14.8837 1.72352 14.7857 1.53117 14.6113C1.33883 14.4368 1.23077 14.2002 1.23077 13.9535ZM6.1539 14.8837H9.84621V8.55813H6.1539V14.8837Z\" fill=\"currentColor\"\/>\n<\/svg>\n                <\/a>\r\n                <span class='breadcrumbs-001__link-divider'> \/ <\/span>            <\/li>\r\n            \r\n            \r\n            \r\n            \r\n\r\n            \r\n            <li class=\"breadcrumbs-001__item\">\r\n\r\n                                        <span class=\"breadcrumbs-001__text\">\r\n                            Terms of Reference &#8211; Audit Committee\r\n                        <\/span>\r\n                \r\n            <\/li>\r\n\r\n            \r\n        <\/ul>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n\n\n\n<section id=\"block_45197a339fcc4e1a6293c427376d8f04\" class=\"full-text-block-001 grey top_large bottom_large\">\n    \n        \n        \n\n        <div class=\"full-text-block-001__container container\">\n            \n    <h1 class=\"heading-001 heading-001--center full-text-block-001__heading\">\n        TERMS OF REFERENCE &#8211; AUDIT COMMITTEE    <\/h1>\n            \n\n            \n    <div class=\"content-001 full-text-block-001__content\">\n        <p style=\"text-align: center;\">The Audit Committee is a sub-committee of the Board and is expected to manage the discharge of various responsibilities on behalf of the Board.<\/p>\n    <\/div>\n        \n                <\/div>\n<\/section>\n\n\n\n\n\r\n<section id=\"block_229b2fab16f70228d1dbddf992e8bd1f\" class=\"one-col-accordion-001 grey top_none bottom_small\">\r\n    <div class=\"one-col-accordion-001__container container\">\r\n        \n    <h2 class=\"heading-001 heading-001--center one-col-accordion-001__heading\">\n        1. Membership and attendance    <\/h2>\n\r\n        \n\n\r\n                    <ul class=\"one-col-accordion-001__accordion\">\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">1.1<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The Committee shall comprise at least two members, who shall be independent nonexecutive directors at least one of whom shall have recent and relevant financial experience. The Chairman of the Board may also be a member of the Committee if he or she was considered independent on appointment as Chairman.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">1.2<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The Board shall appoint the Committee members and the Committee Chairman. In the absence of the Committee Chairman, the remaining members present shall elect one of themselves to chair the meeting.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">1.3<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>Only Committee members have the right to attend Committee meetings; the Group Finance Director and Company Secretary, although not members of the Committee will attend meetings with the agreement of the Committee Chairman. The Company\u2019s external auditors will normally attend, although they will not be present at meetings when the Committee discusses their performance and\/or remuneration.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">1.4<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>Other Board directors may be invited to attend all or part of any meeting with the agreement of the Committee Chairman.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                            <\/ul>\r\n        \r\n            <\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block_216803f406ffdc33c6291221b7b0c67c\" class=\"one-col-accordion-001 grey top_none bottom_small\">\r\n    <div class=\"one-col-accordion-001__container container\">\r\n        \n    <h3 class=\"heading-001 heading-001--center one-col-accordion-001__heading\">\n        2. Quorum and proceedings of meetings    <\/h3>\n\r\n        \n\n\r\n                    <ul class=\"one-col-accordion-001__accordion\">\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">2.1<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The quorum for Committee meetings shall be two members.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">2.2<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The Committee shall meet at least twice yearly at appropriate times.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">2.3<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>Any Committee member may call meetings outside the normal cycle. The Company\u2019s external auditors may also request additional meetings.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">2.4<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The Committee will meet at least once per annum with the external auditors without Company management being present.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                            <\/ul>\r\n        \r\n            <\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block_640d72c0df5a9ca197152d90a5557828\" class=\"one-col-accordion-001 grey top_none bottom_small\">\r\n    <div class=\"one-col-accordion-001__container container\">\r\n        \n    <h3 class=\"heading-001 heading-001--center one-col-accordion-001__heading\">\n        3. Principal duties    <\/h3>\n\r\n        \n\n\r\n                    <ul class=\"one-col-accordion-001__accordion\">\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">3.1 Financial reporting<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p><strong>3.1.1<\/strong> Review the annual and half year financial results, the Annual Report and any other published information relating to the Group\u2019s financial performance including the going concern statement to satisfy itself that they meet statutory and other regulatory requirements including Financial Reporting Standards and, where applicable, the requirements of the UK Listing Authority, AIM Rules for Companies and the QCA Corporate Governance Code.<\/p>\n<p><strong>3.1.2<\/strong> Review the disclosure made by the Chief Executive Officer and Group Finance Director in relation to the Audit and internal financial controls and fraud.<\/p>\n<p><strong>3.1.3<\/strong> Review the following matters:<\/p>\n<p>the consistency of, and any changes to, significant accounting policies;<br \/>\nthe methods used to account for significant or unusual transactions;<br \/>\nwhether the Group has followed appropriate accounting standards and made appropriate estimates and judgements;<br \/>\nthe clarity and completeness of disclosure in the Group\u2019s externally published financial reports; and<br \/>\nall significant information presented within the Annual Report and financial statements, including the strategic review and the corporate governance statements relating to the audit.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">3.2 Internal control<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p><strong>3.2.1<\/strong> Monitor and review the standards of internal control, including the identification of internal control risks, the effectiveness of internal control, financial reporting, accounting policies and procedures, and the Company\u2019s statements on internal controls.<\/p>\n<p><strong>3.2.2<\/strong>\u00a0Establishing and reviewing the effectiveness of all processes for dealing with:<\/p>\n<ul>\n<li>\u00a0Any communication received by the Group regarding accounting, internal accountingcontrols or auditing matters; and<\/li>\n<li>\u00a0\u2018Whistleblowing\u2019 procedures<\/li>\n<\/ul>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">3.3 Internal audit<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p><strong>3.3.1<\/strong> Review the need for internal audit.<\/p>\n<p><strong>3.3.2<\/strong> If it is decided that an internal audit function is appropriate, to agree the plan for internal audit work and its relationship with the external auditors.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">3.4 External audit<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p><strong>3.4.1<\/strong> Review and make recommendations to the Board, to be put to the shareholders for approval at the Annual General Meeting, in relation to the appointment, re-appointment and removal of the Company\u2019s auditors.<\/p>\n<p><strong>3.4.2<\/strong> Manage any process in relation to tendering of the external audit contract.<\/p>\n<p><strong>3.4.3<\/strong> Review the performance of the external auditors including their independence, the scope of their audit and fee.<\/p>\n<p><strong>3.4.4<\/strong> Review, at least annually, the effectiveness of the audit.<\/p>\n<p><strong>3.4.5<\/strong> Review the nature and extent of non-audit and consultancy services provided by the external auditors.<\/p>\n<p><strong>3.4.6<\/strong> Review and approve the audit plan issued at the start of each audit cycle.<\/p>\n<p><strong>3.4.7<\/strong> Review the scope and results of the external audit and any significant findings reported in the auditor\u2019s Report to the Audit Committee.<\/p>\n<p><strong>3.4.8<\/strong> Review and discuss any reports from the external auditors on critical accounting policies and judgemental matters.<\/p>\n<p><strong>3.4.9<\/strong> Review and make recommendation to the Board on any Letter of Representation required by the external auditors in relation to the Audit process.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                            <\/ul>\r\n        \r\n            <\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block_6283b170ee91f12ed176f8ab0b939d14\" class=\"one-col-accordion-001 grey top_none bottom_small\">\r\n    <div class=\"one-col-accordion-001__container container\">\r\n        \n    <h3 class=\"heading-001 heading-001--center one-col-accordion-001__heading\">\n        4. Reporting responsibilities    <\/h3>\n\r\n        \n\n\r\n                    <ul class=\"one-col-accordion-001__accordion\">\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">4.1<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>After each meeting, the Committee Chairman shall report formally to the Board on its work and how it has discharged its responsibilities.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">4.2<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>A report to the shareholders on the activities of the Committee in discharging its responsibilities may be included in the Annual Report.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">4.3<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The Committee Chairman shall attend the Annual General Meeting to answer shareholder questions on the Committee\u2019s activities.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                            <\/ul>\r\n        \r\n            <\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block_e336c0aeeb9fd1319a18e4e03960547c\" class=\"one-col-accordion-001 grey top_none bottom_small\">\r\n    <div class=\"one-col-accordion-001__container container\">\r\n        \n    <h3 class=\"heading-001 heading-001--center one-col-accordion-001__heading\">\n        5. Authority    <\/h3>\n\r\n        \n\n\r\n                    <ul class=\"one-col-accordion-001__accordion\">\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">The Committee has authority to:<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p><strong>5.1<\/strong> oversee any investigation of activities which are within its terms of reference;<\/p>\n<p><strong>5.2<\/strong> require provision of any necessary information to fulfill the above;<\/p>\n<p><strong>5.3<\/strong> obtain, following consultation with the Chairman of the Company, outside legal help and any professional advice, at the Group\u2019s expense, which is deemed necessary to enable it to fulfill its duties;<\/p>\n<p><strong>5.4<\/strong> call any employee, through the Company Secretary, to be questioned at a meeting of the Committee as and when required; and<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                            <\/ul>\r\n        \r\n            <\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block_3eb293518e199377f3309c05b483662a\" class=\"one-col-accordion-001 grey top_none bottom_large\">\r\n    <div class=\"one-col-accordion-001__container container\">\r\n        \n    <h3 class=\"heading-001 heading-001--center one-col-accordion-001__heading\">\n        6. Other    <\/h3>\n\r\n        \n\n\r\n                    <ul class=\"one-col-accordion-001__accordion\">\r\n                                    <li class=\"one-col-accordion-001__accordion-item\" data-result>\r\n                        <div class=\"one-col-accordion-001__accordion-button\" data-button>\r\n                            <span class=\"one-col-accordion-001__accordion-button-label\">Other<\/span>\r\n                            <span class=\"one-col-accordion-001__accordion-button-icon\"><\/span>\r\n                        <\/div>\r\n                        <div class=\"one-col-accordion-001__accordion-answer\">\r\n                            <div class=\"one-col-accordion-001__accordion-answer-inner\">\r\n                                \n    <div class=\"content-001 one-col-accordion-001__accordion-content\">\n        <p>The terms of reference and the effectiveness of the Committee shall be reviewed annually and the necessary recommendations made to the Board for its approval.<\/p>\n    <\/div>\n\r\n                                                            <\/div>\r\n                        <\/div>\r\n                    <\/li>\r\n                            <\/ul>\r\n        \r\n            <\/div>\r\n<\/section>\r\n\n\n\r\n<section id=\"block_a60d4589b09d147bb293a5932b2a6e21\" class=\"full-text-block-002 white top_large bottom_large\">\r\n        <div class=\"full-text-block-002__container container full-text-block-002__container--small\">\r\n\r\n                    <div class=\"full-text-block-002__image\">\r\n                \n\n            <figure class=\"image-001 full-text-block-002__figure\">\n            <img decoding=\"async\" class=\"image-001__img  full-text-block-002__column-image\" width=\"40\" height=\"40\" src=\"https:\/\/www.churchill1795.com\/wp-content\/uploads\/2024\/01\/Help.svg\" alt=\"\" >\n        <\/figure>\n                <\/div>\r\n        \r\n            <div class=\"full-text-block-002__heading-decoration-wrap\">\n    <h4 class=\"heading-001 heading-001--center full-text-block-002__heading decorated\">\n        have a question?    <\/h4>\n<\/div>            \n\n            \n    <div class=\"content-001 full-text-block-002__content\">\n        <p style=\"text-align: center;\">Lorem ipsum dolor sit amet, consectetur adipiscing elit. Etiam maximus, mauris in cursus fermentum, enim magna blandit eros, at iaculis massa nunc id orci. Integer vitae facilisis turpis. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Etiam maximus, mauris in cursus fermentum, enim magna blandit iaculis&#8230;<\/p>\n    <\/div>\n        \r\n                            <div class=\"buttons__wrap full-text-block-002__buttons\">\r\n                    \n\n        \n        <a class=\"btn btn-001 btn-default btn-primary full-text-block-002__button\" href=\"\/contact-us\" aria-label=\"Open page - Contact Us\">\n                Contact Us        <\/a>\n\n        \n                <\/div>\r\n              <\/div>\r\n<\/section>\r\n\n\n\r\n    <section id=\"block_012bc951111a1750931e67504ed497d1\" class=\"three-col-icons-001 white top_none bottom_small\">\r\n            <div class=\"three-col-icons-001__container container\">\r\n                \n                \n\n                <div class=\"three-col-icons-001__wrap\">\r\n                    <div class=\"three-col-icons-001__row three-col-icons-001__row--3\">\r\n                                                                                    <div class=\"three-col-icons-001__column\">\r\n                                    <div class=\"three-col-icons-001__column-wrap\">\r\n                                        <div class=\"three-col-icons-001__image\">\r\n                                            \n\n        <picture class=\"image-001 three-col-icons-001__figure\">\n        \n        <img decoding=\"async\" class=\"image-001__img  three-col-icons-001__column-image\" width=\"28\" height=\"28\" src=\"https:\/\/www.churchill1795.com\/wp-content\/uploads\/2024\/01\/Pin.svg\" alt=\"\" >\n    <\/picture>\n                                            <\/div>\r\n                                        <div class=\"three-col-icons-001__text\">\r\n                                            \n    <h2 class=\"heading-001 heading-001--left three-col-icons-001__column-heading\">\n        how to buy    <\/h2>\n                                            \n\r\n                                            \n\n        \n        <a class=\"btn btn-001 btn-default btn-transparent btn-transparent three-col-icons-001__link\" href=\"\/how-to-buy\" aria-label=\"Open page - Find out more\">\n                Find out more        <\/a>\n\n        \n                                        <\/div>\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                            <div class=\"three-col-icons-001__column\">\r\n                                    <div class=\"three-col-icons-001__column-wrap\">\r\n                                        <div class=\"three-col-icons-001__image\">\r\n                                            \n\n        <picture class=\"image-001 three-col-icons-001__figure\">\n        \n        <img decoding=\"async\" class=\"image-001__img  three-col-icons-001__column-image\" width=\"28\" height=\"28\" src=\"https:\/\/www.churchill1795.com\/wp-content\/uploads\/2024\/01\/Help.svg\" alt=\"\" >\n    <\/picture>\n                                            <\/div>\r\n                                        <div class=\"three-col-icons-001__text\">\r\n                                            \n    <h2 class=\"heading-001 heading-001--left three-col-icons-001__column-heading\">\n        need help?    <\/h2>\n                                            \n\r\n                                            \n\n        \n        <a class=\"btn btn-001 btn-default btn-transparent btn-transparent three-col-icons-001__link\" href=\"\/faqs\" aria-label=\"Open page - read our FAQs\">\n                read our FAQs        <\/a>\n\n        \n                                        <\/div>\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                            <div class=\"three-col-icons-001__column\">\r\n                                    <div class=\"three-col-icons-001__column-wrap\">\r\n                                        <div class=\"three-col-icons-001__image\">\r\n                                            \n\n        <picture class=\"image-001 three-col-icons-001__figure\">\n        \n        <img decoding=\"async\" class=\"image-001__img  three-col-icons-001__column-image\" width=\"28\" height=\"28\" src=\"https:\/\/www.churchill1795.com\/wp-content\/uploads\/2024\/01\/Heart.svg\" alt=\"\" >\n    <\/picture>\n                                            <\/div>\r\n                                        <div class=\"three-col-icons-001__text\">\r\n                                            \n    <h2 class=\"heading-001 heading-001--left three-col-icons-001__column-heading\">\n        More than just a plate    <\/h2>\n                                            \n\r\n                                            \n\n        \n        <a class=\"btn btn-001 btn-default btn-transparent btn-transparent three-col-icons-001__link\" href=\"\/about-us\" aria-label=\"Open page - why churchill\">\n                why churchill        <\/a>\n\n        \n                                        <\/div>\r\n                                    <\/div>\r\n                                <\/div>\r\n                                                    \r\n                    <\/div>\r\n                <\/div>\r\n                        <\/div>\r\n    <\/section>\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":681,"featured_media":0,"parent":3400,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"class_list":["post-3406","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Terms of Reference - Audit Committee - Churchill<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.churchill1795.com\/en\/investor-relations\/people-committees\/reference-terms-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Terms of Reference - 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