The performance and audit committee advises national Council and the organisation's accounting office on matters of internal and external audit. It also monitors and provides advice on the performance of the organisation.

The committee scrutinises the internal and external financial statements to ensure they reflect best practice. It reviews and comments on reports by the National Audit Office, or the appointed external auditor, and evaluates the effectiveness of the Council's internal control system.

The committee decides the scope and remit of internal audit work and advises on the long-term audit programme. It reviews the corporate risk register to monitor the overall risk management process. The committee also formally receives and reviews the annual health and safety report and reports on the use of the Arts Council seal.

The committee meets four to five times a year.

In addition to at least four members of the Council, up to three expert independent members may sit on the committee.

Current membership of the performance and audit committee is as follows:

Members who are also members of the Arts Council

Anil Ruia (Chair)
Ekow Eshun
Peter Philips
Rosemary Squire
Sheila Healy

Independent members

David Carter

A chartered accountant by profession, David is a leading authority on all aspects of mergers and acquisitions work and a highly effective and personable business leader. David currently provides consulting and advisory services to companies including a North American animal health technology company for whom he has devised, and is implementing, strategies to expand in Europe, USA and South America.

He is also on the board of the Almeida Theatre, one of a portfolio of non-executive roles, and also acts as a mentor on behalf of the Institute of Chartered Accountants. 

Nicholas Humby 

Nick Humby is a chartered accountant who has worked as a finance director in a number of media and sports businesses over the last 25 years. He is currently Finance Director of the Lawn Tennis Association, the governing body of British Tennis and was the finance director of Manchester United from 2002 to 2007.

He has been a non-executive director of a number of organisations including the Modern Times Group and the Ambassador Theatre Group where he also chaired the Audit Committee. He is currently an independent member of the Football Association Audit Committee and a trustee of the Richmond Theatre Trust. Nick is a keen theatre-goer and has been active in the staging of a number of amateur dramatic productions.

Christopher Yates

Christopher Yates has been the Director of Administration at the British Museum since 2008. He has responsibility for strategic planning, finance, human resources, information systems, governance, legal support, fundraising, events, and a number of commercial activities. He joined the British Museum from the National Gallery where he worked for ten years, initially in the Finance Department and ultimately as the Director of Resources.

Christopher qualified as a chartered accountant at PWC (Coopers & Lybrand Deloitte) where he specialised in the media, entertainment and technology sectors.

He is a Trustee and the Treasurer of the House of Illustration and was a Trustee of ICOM UK (the International Council of Museums).