Audit Committee Brief | Deloitte US | Center for Corporate Governance

Perspectives

Audit Committee Resource Guide

This guide helps audit committee members and management better understand the requirements, roles, and responsibilities of the audit committee.

Perspectives

Audit Committee Leading Practices and Trends

Assess audit committee practices and discuss agendas and other considerations.

Analysis

Additional Audit Committee Resources

Resources are available to help audit committee members fulfill their responsibilities.

Perspectives

Audit Committee Brief

A periodic publication that provides audit committee members with recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks, and technical updates.

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Issue 13 - January

Issue 13 - January 2016

This issue of the Audit Committee Brief includes highlights on the following topics: 

  • Audit committee workloads complicate the search for qualified candidates
  • Chairman Golden addresses the FASB’s 2016 priorities
  • Center for Audit Quality report provides insights on audit quality indicators (AQIs)
  • Regulators suggest doubling down on internal controls
  • PCAOB posts updated standard-setting agenda
  • Accounting Roundup: Year in Review
  • PCAOB requires disclosure of engagement partner and other audit participants
     

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Issue 12 - December

Issue 12 - December 2015

Highlights of the 2015 AICPA Conference on current SEC and PCAOB developments; Prepping the audit committee for the 2016 proxy season; Highlights from Deloitte’s 2015 Audit Committee Symposium; IIA report highlights internal audit performance measures; Communications, relationships key to audit committee success; Transforming the annual audit with technology; New corporate anti-inversion rules announced; A summary of the November 12-13 meeting of the PCAOB’s Standing Advisory Group; FAST Act makes changes to JOBS Act and SEC disclosure requirements

 

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Issue 11 - November

Issue 11 - November 2015

Audit committee disclosure trends in 2015; SEC chief accountant discusses issues facing audit committees; Compliance Risk Assessments: The Third Ingredient in a World-Class Ethics and Compliance Program; Related-party transactions for 2015 audits; Eighteen Safeguards to an Audit Committee’s Investigation of Financial Reporting; SEC Comment Letters—Including Industry Insights: What “Edgar” Told Us; FASB to issue leasing standard; Highlights from the FASB’s November 2 meeting; SEC announces enforcement results for FY 2015; SEC issues final rule on crowdfunding; PCAOB highlights deficiencies in the application of its risk assessment standards; IASB publishes proposed practice statement on materiality

 

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Issue 10 - October

Issue 10 - October 2015

PCAOB outlines inspection focus for 2015; 2015 audit considerations; Importance of focusing IT and cybersecurity control discussions on risk; SEC chief accountant speaks on convergence; PCAOB Dialogues podcast focuses on audit quality indicators; IIA asks the SEC to require internal auditors at all public companies; The Center for Audit Quality’s ninth annual Main Street Investor Survey shows investor confidence ; SEC requests comments on the effectiveness of certain disclosure requirements in Regulation S-X; FASB proposed ASU would state that omissions of immaterial disclosures are not accounting errors; PCAOB publishes latest standard-setting agenda

 

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