Audit Committee Resource Guide

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


Audit Committee Leading Practices and Trends

Assess audit committee practices and discuss agendas and other considerations.


Additional Audit Committee Resources

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


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.

Subscribe to receive the Audit Committee Brief via email.

Latest edition

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Issue 9 - September

Issue 9 - September 2015

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

  • The Deloitte Audit, fueled by innovation
  • Internal audit’s role in managing technology risks
  • Year 2 conflict minerals reporting and the independent private-sector audit
  • Gaining insights from recent SEC enforcement actions
  • PCAOB explores further guidance on the work of audit specialists
  • What audit committees want from CFOs
  • FASB proposes amendments to revenue guidance on principal-versus-agent considerations
  • IASB launches second agenda consultation
  • Comment period ends on SEC concept release on audit committee disclosures

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Issue 8 - August

Issue 8 - August 2015

PCAOB notes improvements in internal control over financial reporting audits; SEC proposes clawback rule; SEC confirms scope of whistleblower protections; New IIA Research Foundation report outlines imperatives for internal audit; SEC approves CEO pay ratio disclosure requirements; FASB simplifies inventory measurement; IASB proposes clarifications to revenue recognition standard; IAASB amends auditing standards to enhance focus on financial statement disclosures

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Issue 7 - July

Issue 7 - July 2015

SEC and PCAOB take steps to enhance audit committee and auditor disclosures; How artificial intelligence can boost audit quality; COSO suggests three lines of defense to manage internal controls; New revenue recognition standards raise questions for the IRS; Internal auditors get a revised global framework to govern professional practice; SEC proposes executive compensation clawback rule; FASB decides to defer new revenue standard for one year; PCAOB’s Standing Advisory Group discusses standard-setting activities

SEC issues concept release concerning audit committee reporting requirements

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Special edition - July 2015

Special edition | Issue 6 - July 2015

Following an increased focus on audit committee disclosure, the SEC issued a concept release on July 1, 2015, titled Possible Revisions to Audit Committee Reporting. The concept release seeks comment on the audit committee’s responsibility for overseeing the independent auditor, among other related topics. This special edition of the Audit Committee Brief discusses the SEC’s concept release and the specific requests for comment.

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Robert Uhl

Partner | Deloitte & Touche LLP


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