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.

Subscribe to receive the Audit Committee Brief via email.

July 2016

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Latest editions

July 2016

  • CAQ issues publication on non-GAAP measures
  • Financial reporting considerations related to the UK’s vote to leave the EU
  • SEC chair focuses on board diversity, non-GAAP financial measures, and sustainability
  • Internal controls face heightened scrutiny and more documentation
  • SEC proposes disclosure-related updates and simplification
  • FASB issues final standard on accounting for credit losses
  • FASB tentatively decides on income tax disclosure requirements
  • SEC issues final rule on resource extraction disclosures

June 2016

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June 2016

  • Mind the non-GAAP
  • Improvements to audit committee composition discussed at forum
  • Few companies say they are prepared for FASB’s new leasing rule
  • IOSCO releases results of survey on oversight of auditors
  • PCAOB re-proposes changes to the auditors’ report
  • SEC adopts interim final rule on summaries in Form 10-K annual reports

May 2016

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May 2016

  • A snapshot of the FASB’s new lease accounting standard
  • SEC staff discusses reporting considerations related to the new revenue standard
  • Core principles of high-quality ethics and compliance programs identified in ECI report
  • Driving innovation in audit
  • PCAOB repurposes changes to the auditors’ reporting model
  • PCAOB issues staff inspection briefs 
  • PCAOB issues proposal for audits involving other auditors

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Robert Uhl

Partner | Deloitte & Touche LLP

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