Investor groups, corporate representatives and the FRC should develop good practices for shareholder engagement on auditor appointment and re-appointments and should consider the option of having a shareholder vote on audit committee reports.

• 投资者、企业的法人代表以及英国财务报告理事会都应该在选择或更换审计事务所方面起到典范作用，应该允许股东对审计委员会的审计报告拥有表决权。