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href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate governance</span></a><ul id="mobi-section-corporate-governance-level3"> <li id="mobi-nav-corporate-governance-and-structure-level3" class="level3 first"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate Governance and structure</span></a></li><li id="mobi-nav-board-of-directors-level3" class="level3"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="mobi-nav-board-committees-level3" class="level3"><a href="/our-business/board-committees"><span>Board Committees</span></a></li><li id="mobi-nav-code-of-ethics-level3" class="level3"><a href="/investors/corporate-governance/code-of-ethics"><span>Code of Ethics and Reporting Concerns</span></a></li><li id="mobi-nav-relations-with-shareholders-level3" class="level3"><a href="/investors/corporate-governance/relations-with-shareholders"><span>Relations with shareholders</span></a></li><li id="mobi-nav-internal-controls-level3" class="level3"><a href="/investors/corporate-governance/internal-controls"><span>Internal controls</span></a></li><li id="mobi-nav-tax-principles-level3" class="level3"><a href="/investors/corporate-governance/tax-principles"><span>Tax principles</span></a></li><li id="mobi-nav-articles-of-association-level3" class="level3 last"><a href="/investors/corporate-governance/articles-of-association"><span>Articles of association</span></a></li> </ul></li><li id="mobi-nav-debt-investors-level2" class="level2 haschildren last"><a href="/investors/debt-investors/funding-strategy"><span>Debt investors</span></a><ul id="mobi-section-debt-investors-level3"> <li id="mobi-nav-funding-strategy-level3" class="level3 first"><a href="/investors/debt-investors/funding-strategy"><span>Funding strategy</span></a></li><li id="mobi-nav-issuing-companies-and-guarantors-level3" class="level3"><a href="/investors/debt-investors/issuing-companies-and-guarantors"><span>Issuing companies and guarantor</span></a></li><li id="mobi-nav-term-debt-level3" class="level3"><a href="/investors/debt-investors/term-debt"><span>Term debt</span></a></li><li id="mobi-nav-maturity-profile-level3" class="level3"><a href="/investors/debt-investors/maturity-profile"><span>Maturity profile</span></a></li><li id="mobi-nav-capital-structure-level3" class="level3"><a href="/investors/debt-investors/capital-structure"><span>Capital structure</span></a></li><li id="mobi-nav-commercial-paper-level3" class="level3"><a href="/investors/debt-investors/commercial-paper"><span>Commercial paper</span></a></li><li id="mobi-nav-back-up-facilities-level3" class="level3"><a href="/investors/debt-investors/back-up-facilities"><span>Back up facilities</span></a></li><li id="mobi-nav-credit-ratings-level3" class="level3"><a href="/investors/debt-investors/credit-ratings"><span>Credit ratings</span></a></li><li id="mobi-nav-debt-investor-contacts-level3" class="level3 last"><a href="/investors/debt-investors/debt-investor-contacts"><span>Debt investor contacts</span></a></li> </ul></li> </ul></li><li id="mobi-nav-corporate-responsibility-level1" class="level1 haschildren"><a href="/corporate-responsibility"><span>Corporate Responsibility</span></a><ul id="mobi-section-corporate-responsibility-level2"> <li id="mobi-nav-being-a-responsible-business-level2" class="level2 haschildren first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Being a responsible business</span></a><ul id="mobi-section-being-a-responsible-business-level3"> <li id="mobi-nav-unique-contributions-level3" class="level3 first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Unique contributions</span></a></li><li id="mobi-nav-governance-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/governance"><span>Governance</span></a></li><li id="mobi-nav-people-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/people"><span>People</span></a></li><li id="mobi-nav-customers-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/customers"><span>Customers</span></a></li><li id="mobi-nav-community-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/community"><span>Community</span></a></li><li id="mobi-nav-supply-chain-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/supply-chain"><span>Supply chain</span></a></li><li id="mobi-nav-environment-level3" class="level3 last"><a href="/corporate-responsibility/being-a-responsible-business/environment"><span>Environment</span></a></li> </ul></li><li id="mobi-nav-engaging-others-level2" class="level2 haschildren last"><a href="/corporate-responsibility/engaging-others/cr-news-and-viewpoints"><span>Engaging others</span></a><ul id="mobi-section-engaging-others-level3"> <li id="mobi-nav-cr-news-and-viewpoints-level3" class="level3 first"><a href="/our-business/perspectives/collections/our-world"><span>CR news & viewpoints</span></a></li><li id="mobi-nav-policies-and-downloads-level3" class="level3"><a href="/corporate-responsibility/engaging-others/policies-and-downloads"><span>Policies & downloads</span></a></li><li id="mobi-nav-working-with-the-un-level3" class="level3"><a href="/corporate-responsibility/engaging-others/working-with-the-un"><span>Working with the UN</span></a></li><li id="mobi-nav-relx-group-environmental-challenge-level3" class="level3"><a href="/corporate-responsibility/engaging-others/relx-group-environmental-challenge"><span>RELX Environmental Challenge</span></a></li><li id="mobi-nav-recognition-level3" class="level3"><a href="/corporate-responsibility/engaging-others/recognition"><span>Recognition</span></a></li><li id="mobi-nav-sdg-resource-centre-level3" class="level3"><a target="_blank" href="https://sdgresources.relx.com"><span>SDG Resource Centre</span></a></li><li id="mobi-nav-modern-slavery-act-statement-level3" class="level3 last"><a target="_blank" href="https://www.relx.com/~/media/Files/R/RELX-Group/documents/responsibility/relx-slavery-statement-2024.pdf"><span>Modern Slavery Act Statement</span></a></li> </ul></li> </ul></li><li id="mobi-nav-careers-level1" class="level1 haschildren"><a href="/careers"><span>Careers</span></a><ul id="mobi-section-careers-level2"> <li id="mobi-nav-why-relx-level2" class="level2 first"><a href="/careers/why-relx"><span>Why RELX?</span></a></li><li id="mobi-nav-experienced-professional-level2" class="level2"><a href="/careers/experienced-professional"><span>Experienced professionals</span></a></li><li id="mobi-nav-graduates-and-early-careers-level2" class="level2"><a href="/careers/graduates-and-early-careers"><span>Graduates and early careers</span></a></li><li id="mobi-nav-join-us-level2" class="level2"><a href="/careers/join-us"><span>Join us</span></a></li><li id="mobi-nav-meet-our-people-level2" class="level2 last"><a href="/careers/meet-our-people"><span>Meet our people</span></a></li> </ul></li><li id="mobi-nav-media-level1" class="level1 haschildren last"><a href="/media"><span>Media</span></a><ul id="mobi-section-media-level2"> <li id="mobi-nav-press-releases-level2" class="level2 first"><a href="/media/press-releases/year-2024"><span>Press releases</span></a></li><li id="mobi-nav-recent-media-coverage-level2" class="level2"><a href="/media/recent-media-coverage"><span>Recent Media Coverage</span></a></li><li id="mobi-nav-press-kit-level2" class="level2"><a href="/media/press-kit"><span>Press kit</span></a></li><li id="mobi-nav-video-gallery-level2" class="level2"><a href="/media/video-gallery"><span>Video 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class="level2"><a href="/our-business/strategy"><span>Strategy</span></a></li><li id="hidden-nav-market-segments-level2" class="level2 haschildren"><a href="/our-business/market-segments"><span>Market segments</span></a><ul id="hidden-section-market-segments-level3"> <li id="hidden-nav-risk-level3" class="level3 first"><a href="/our-business/market-segments/risk"><span>Risk</span></a></li><li id="hidden-nav-scientific-technical-and-medical-level3" class="level3"><a href="/our-business/market-segments/scientific-technical-and-medical"><span>Scientific, Technical & Medical</span></a></li><li id="hidden-nav-legal-level3" class="level3"><a href="/our-business/market-segments/legal"><span>Legal</span></a></li><li id="hidden-nav-exhibitions-level3" class="level3 last"><a href="/our-business/market-segments/exhibitions"><span>Exhibitions</span></a></li> </ul></li><li id="hidden-nav-board-of-directors-level2" class="level2"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="hidden-nav-board-committees-level2" class="level2 selected"><a href="/our-business/board-committees/audit-committee"><span>Board Committees</span></a></li><li id="hidden-nav-business-leaders-level2" class="level2 last"><a href="/our-business/business-leaders"><span>Business leaders</span></a></li> </ul></li><li id="hidden-nav-investors-level1" class="level1 haschildren"><a href="/investors/investor-overview"><span>Investors</span></a><ul id="hidden-section-investors-level2"> <li id="hidden-nav-investor-overview-level2" class="level2 first"><a href="/investors/investor-overview"><span>Investor overview</span></a></li><li id="hidden-nav-investor-presentations-level2" class="level2"><a href="/investors/investor-presentations/2024"><span>Investor presentations</span></a></li><li id="hidden-nav-shareholder-information-level2" class="level2 haschildren"><a href="/investors/shareholder-information"><span>Shareholder information</span></a><ul id="hidden-section-shareholder-information-level3"> <li id="hidden-nav-dividend-information-level3" class="level3 first"><a href="/investors/shareholder-information/dividend-information"><span>Dividend information</span></a></li><li id="hidden-nav-relx-plc-ordinary-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-ordinary-shareholders"><span>RELX PLC ordinary shareholders</span></a></li><li id="hidden-nav-relx-plc-adr-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-adr-shareholders"><span>RELX PLC ADR shareholders</span></a></li><li id="hidden-nav-agm-information-for-relx-plc-level3" class="level3"><a href="/investors/shareholder-information/agm-information-for-relx-plc"><span>AGM and General Meeting information for RELX PLC </span></a></li><li id="hidden-nav-corp-simplification-level3" class="level3"><a href="/investors/shareholder-information/corp-simplification"><span>Corporate structure simplification - 2018</span></a></li><li id="hidden-nav-investor-contacts-level3" class="level3"><a href="/investors/shareholder-information/investor-contacts"><span>Investor contacts</span></a></li><li id="hidden-nav-historic-information-for-relx-nv-level3" class="level3 last"><a href="/investors/shareholder-information/historic-information-for-relx-nv"><span>Historic information for RELX NV</span></a></li> </ul></li><li id="hidden-nav-results-level2" class="level2"><a href="/investors/results/2024"><span>Results</span></a></li><li id="hidden-nav-annual-reports-level2" class="level2"><a href="/investors/annual-reports/2023"><span>Annual reports</span></a></li><li id="hidden-nav-share-price-level2" class="level2"><a href="/investors/share-price/lse"><span>Share price</span></a></li><li id="hidden-nav-financial-calendar-level2" class="level2"><a href="/investors/financial-calendar"><span>Financial calendar</span></a></li><li id="hidden-nav-key-financial-data-level2" class="level2"><a href="/investors/key-financial-data"><span>Key financial data</span></a></li><li id="hidden-nav-analyst-coverage-level2" class="level2"><a href="/investors/analyst-coverage"><span>Analyst coverage</span></a></li><li id="hidden-nav-regulatory-news-level2" class="level2"><a href="/investors/regulatory-news"><span>Regulatory news</span></a></li><li id="hidden-nav-corporate-governance-level2" class="level2 haschildren"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate governance</span></a><ul id="hidden-section-corporate-governance-level3"> <li id="hidden-nav-corporate-governance-and-structure-level3" class="level3 first"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate Governance and structure</span></a></li><li id="hidden-nav-board-of-directors-level3" class="level3"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="hidden-nav-board-committees-level3" class="level3"><a href="/our-business/board-committees"><span>Board Committees</span></a></li><li id="hidden-nav-code-of-ethics-level3" class="level3"><a href="/investors/corporate-governance/code-of-ethics"><span>Code of Ethics and Reporting Concerns</span></a></li><li id="hidden-nav-relations-with-shareholders-level3" class="level3"><a href="/investors/corporate-governance/relations-with-shareholders"><span>Relations with shareholders</span></a></li><li id="hidden-nav-internal-controls-level3" class="level3"><a href="/investors/corporate-governance/internal-controls"><span>Internal controls</span></a></li><li id="hidden-nav-tax-principles-level3" class="level3"><a href="/investors/corporate-governance/tax-principles"><span>Tax principles</span></a></li><li id="hidden-nav-articles-of-association-level3" class="level3 last"><a 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href="https://www.relx.com/~/media/Files/R/RELX-Group/documents/responsibility/relx-slavery-statement-2024.pdf"><span>Modern Slavery Act Statement</span></a></li> </ul></li> </ul></li><li id="hidden-nav-careers-level1" class="level1 haschildren"><a href="/careers"><span>Careers</span></a><ul id="hidden-section-careers-level2"> <li id="hidden-nav-why-relx-level2" class="level2 first"><a href="/careers/why-relx"><span>Why RELX?</span></a></li><li id="hidden-nav-experienced-professional-level2" class="level2"><a href="/careers/experienced-professional"><span>Experienced professionals</span></a></li><li id="hidden-nav-graduates-and-early-careers-level2" class="level2"><a href="/careers/graduates-and-early-careers"><span>Graduates and early careers</span></a></li><li id="hidden-nav-join-us-level2" class="level2"><a href="/careers/join-us"><span>Join us</span></a></li><li id="hidden-nav-meet-our-people-level2" class="level2 last"><a href="/careers/meet-our-people"><span>Meet our people</span></a></li> </ul></li><li id="hidden-nav-media-level1" class="level1 haschildren last"><a href="/media"><span>Media</span></a><ul id="hidden-section-media-level2"> <li id="hidden-nav-press-releases-level2" class="level2 first"><a href="/media/press-releases/year-2024"><span>Press releases</span></a></li><li id="hidden-nav-recent-media-coverage-level2" class="level2"><a href="/media/recent-media-coverage"><span>Recent Media Coverage</span></a></li><li id="hidden-nav-press-kit-level2" class="level2"><a href="/media/press-kit"><span>Press kit</span></a></li><li id="hidden-nav-video-gallery-level2" class="level2"><a href="/media/video-gallery"><span>Video gallery</span></a></li><li id="hidden-nav-brochures-level2" class="level2"><a href="/media/brochures"><span>Brochures</span></a></li><li id="hidden-nav-media-contacts-level2" class="level2"><a href="/media/media-contacts"><span>Media contacts</span></a></li><li id="hidden-nav-podcasts-level2" class="level2 last"><a href="/media/podcasts"><span>Podcasts</span></a></li> </ul></li> </ul> </div>   <a class="hide" name="maincontent" id="mainContent"> </a>  <div class="grey-overlay-banner-wrap"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <h1> Audit Committee </h1> <div class="grey-banner-breadcrumb">  <div id="breadcrumb"> <a href="/">Home</a><span class="separator">|</span><a href="/our-business/our-business-overview">Our Business</a><span class="separator">|</span><a href="/our-business/board-committees/audit-committee">Board Committees</a><span class="separator">|</span><span>Audit Committee</span> </div>  </div> </div> </div> </div> </div>  <div class="content-wrap stick-content template-tab-year-landing t-report"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <div class="my-content"> <p>In accordance with the principles of good corporate governance, the following committees have been established by the Board, to which it has delegated certain of its responsibilities, and these operate to written terms of reference which are available for you to read on this site.</p> </div> <div class="video-main-wrap"> </div> <div class="tab-yr-landing-covering-wrap"> <div class="year-listing-wrap"> <div class="yearpannel"> <div class="tabs"> <ul id="section-Homepage-level3"> <li id="nav-audit-committee-level3" class="level3 current first"><span>Audit Committee</span></li><li id="nav-corporate-governance-committee-level3" class="level3"><a href="/our-business/board-committees/corporate-governance-committee"><span>Corporate Governance Committee</span></a></li><li id="nav-nominations-committee-level3" class="level3"><a href="/our-business/board-committees/nominations-committee"><span>Nominations Committee</span></a></li><li id="nav-remunerations-committee-level3" class="level3 last"><a href="/our-business/board-committees/remunerations-committee"><span>Remuneration Committee</span></a></li> </ul> </div> <div class="tabmobi hide"> <span class="yeartabselectmobi"> <a href="#"> <span class="hide"> Please select </span> </a> <span class="dropoption">   </span> </span> <ul id="section-Homepage-level3"> <li id="nav-audit-committee-level3" class="level3 current first"><span>Audit Committee</span></li><li id="nav-corporate-governance-committee-level3" class="level3"><a href="/our-business/board-committees/corporate-governance-committee"><span>Corporate Governance Committee</span></a></li><li id="nav-nominations-committee-level3" class="level3"><a href="/our-business/board-committees/nominations-committee"><span>Nominations Committee</span></a></li><li id="nav-remunerations-committee-level3" class="level3 last"><a href="/our-business/board-committees/remunerations-committee"><span>Remuneration Committee</span></a></li> </ul> </div> </div> </div> <div class="tab-reports-wrap"> <div class="my-content"> <p><strong>Members:</strong></p> <p>Suzanne Wood (Chair)<br /> Alistair Cox<br /> June Felix <br /> Charlotte Hogg<br /> Andrew Sukawaty</p> <p>All committee members are independent non-executive directors. Of the current members of the Committee, Suzanne Wood, a US chartered accountant, is considered to have significant, recent and relevant financial experience. The Committee as a whole is deemed to have competence relevant to the sectors in which RELX operates. </p> <p><strong>Key duties</strong></p> <p>The main role and responsibility of the Committee is to assist the Board in fulfilling its oversight responsibilities regarding: </p> <ul> <li>the integrity of the interim and full-year financial statements and financial reporting processes;</li> <li>risk management and internal controls, and the effectiveness of the internal auditors; and </li> <li>the performance of the external auditors and the effectiveness of the external audit process, including monitoring the independence and objectivity of Ernst & Young. The Committee reports to the Board on its activities, identifying any matters in respect of which it considers that action or improvement is needed and making recommendations as to the steps to be taken.</li> </ul> <p><strong> </strong></p> <p><strong>Documentation</strong> </p> <p><a href="/~/media/Files/R/RELX-Group/documents/investors/corporate-governance/committees/auditcommittee-terms-of-reference-dec2023.pdf" target="_blank">Audit Committee terms of reference</a> </p> <p> <a href="/~/media/Files/R/RELX-Group/documents/investors/corporate-governance/committees/auditor-independence-policy-dec2023.pdf" target="_blank">Auditor independence policy</a></p> <p><a href="/~/media/Files/R/RELX-Group/documents/investors/corporate-governance/committees/internal-audit-and-assurance-charter.pdf" target="_blank">Internal Audit & Assurance Charter</a> </p> <p><a href="/~/media/Files/R/RELX-Group/documents/reports/annual-reports/relx-2022-annual-report.pdf" target="_blank">See our Annual Audit Committee report on pages 143 to 146 of the Annual Report and Financial Statements 2022</a></p> </div> </div> </div> </div> </div> </div> </div>  <div class="footer"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <div class="top-foot"> <div class="row"> <div class="col-md-9 col-xs-12"> <div class="foot-2"> <div class="row"> <div class="col-xs-12"> <p class="footer-header">Contacts</p> </div> <div class="col-xs-12 col-sm-4 col-md-4"> <p><strong>London</strong> <br /> 1-3 Strand <br /> London <br /> WC2N 5JR <br /> UK <br /> Tel: <a href="tel:+44 20 7166 5500">+44 20 7166 5500</a><br /> Email: <a href="/cdn-cgi/l/email-protection#335f5c5d575c5d7341565f4b1d505c5e"><span class="__cf_email__" data-cfemail="610d0e0f050e0f2113040d194f020e0c">[email protected]</span></a></p> </div> <div class="col-xs-12 col-sm-4 col-md-4"> <p><strong>New York</strong> <br /> 230 Park Avenue <br /> New York <br /> NY 10169 <br /> USA <br /> Tel: <a href="tel:+1 212 309 8100">+1 212 309 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