The Gibraltar Financial Services Commission published a Corporate Governance Newsletter for the audit sector, emphasising that strong governance frameworks support transparency and accountability and are a key factor in maintaining audit quality and stakeholder trust. The newsletter highlights effective board structures, including diversity and the use of non-executive directors, as ways to enhance objectivity and constructive challenge. It also points to regular management meetings, robust performance appraisals, and clear action tracking as practices that strengthen oversight and reduce risks to audit quality.