Ad hoc committee
An ad hoc committee is created for a particular task or issue and normally ends when its remit is completed. It differs from a standing committee with continuing responsibilities. Its authority, membership, reporting and completion criteria should still be clear.
Worked example
A board appoints a temporary committee to evaluate options for relocating an office and report a recommendation by a specified date. The board retains the final decision unless authority has been delegated.
Common mistake
Assuming a temporary committee can act without terms of reference or that forming one transfers all accountability away from the board.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |