Question：Which of the following statements regarding audit committees is not true?
A. The role and responsibilities of the audit committee should be set out in written terms of reference.
B. Every company must have an audit committee.
C. The audit committee must meet every month.
D. The audit committee should include at least three non-executive directors.
The correct answers are:The audit committee must meet every month; Every company must have an audit committee.
解析：The UK Corporate Governance Code recommends that the audit committee should include at least three non-executive directors (two in smaller companies) and that the role and responsibilities should be set out in written terms of reference.
There are no requirements for how often the audit committee should meet. Every company does not have to have an audit committee - such a committee may not be feasible in some companies such as small companies, where the costs of establishing and maintaining an audit committee may outweigh the benefits.
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