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Audit Committee Charter

How the Audit Committee oversees external audit, internal audit, financial reporting and whistleblowing investigations.

Version
v1.0
Effective
22 April 2026
Last reviewed
22 April 2026
Jurisdiction
United Kingdom
Owner
Audit Committee Chair
Review cycle
Annual, plus on material change
Companies Act 2006

1. Membership#

Chair: independent non-executive with recent and relevant financial experience. Minimum 3 members, all independent.

2. Scope#

  • External audit appointment and effectiveness.
  • Internal audit plan and findings.
  • Annual report integrity.
  • Whistleblowing - receives all disclosures and oversees investigations.
  • Related-party transactions.
Named owners, written charters, scheduled reviews, board oversight.

3. Cadence#

Quarterly + pre-AGM + ad-hoc on whistleblowing matters.

4. Authority#

Unrestricted access to records and to external/internal auditors. Power to retain independent advisors at company expense.

5. Review & ownership#

Owner: Audit Committee Chair. Reviewed annually.

Version history

VersionDateChange
v1.022 April 2026Initial publication.

This document is published by Boundless Telecom Ltd and forms part of our public legal posture. It is a living document - we update it as the regulatory environment, our supply chain or our products change. If anything here is unclear or you'd like a counter-signed copy, contact legal@boundless.tel and we'll respond within one working day.