Audit Committee Brief | Deloitte US | Center for Corporate Governance


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 16 – April 2016

Issue 16 – April 2016
  • CAQ report highlights evolving role of the audit committee around the world
  • Top 10 Questions to Ask When Using a Non-GAAP Measure
  • SEC seeks comments on disclosure requirements in Regulation S–K
  • Inspections show high compliance with PCAOB audit committee communication rules
  • PCAOB seeks feedback on engagement quality review standard
  • PCAOB posts updated standard-setting agenda

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Issue 15 – March 2016

Issue 15 – March 2016

Audit committees discuss the growing demand for disclosure; Understanding Cyber Security and the External Audit; Interacting with Audit Committees: The Way Forward for Internal Audit; SEC outlines priorities at annual conference; Reaching a consensus on management review controls; COSO ERM update will seek to elevate risk discussions; CAQ videos examine critical issues, including PCAOB priorities; FASB’s new standard brings most leases onto the balance sheet

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Issue 14 – February

Issue 14 – February 2016

SEC director highlights the continued focus on enforcement and gatekeepers; BlackRock CEO and the SEC address long-term views; Disclosures of audit committees’ role increasing; IIA seeks to raise bar on internal audit practices; A year in review from the Center for Audit Quality; Recent FASB updates

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