To present to the Glasgow City Integration Joint Board details of the main elements of the Chartered Institute of Public Finance and Accountancy (CIPFA) Guidance in relation to Audit Committees. The report also includes a self-assessment of compliance with the guidance and recommendations to improve compliance. This has previously been to the IJB Finance Audit and Scrutiny Committee (FASC) in June 2023. The IJB are being asked to approve the recommendations for compliance.