The correct answer is: 2 only
The audit committee is supposed to be made up of independent NEDs. The chairman should cease to undertake the role of chair of the audit committee. (For smaller companies the chairman can sit on the audit committee provided that he is an independent non-executive. This is not the case for Tangerine).
All four members of the audit committee were previously involved in sales and production related roles. At least one member of the audit committee should have recent and relevant financial experience. (FRC UK Corporate Governance Code: s. C.3.1)
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