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.

September 2016

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Latest editions

September 2016

  • Deloitte issues roadmap on non-GAAP financial measures
  • Intercompany accounting becomes a growing focus of regulatory authorities
  • Skill gaps and lack of influence concern chief audit executives
  • Audit inspections show some improvements in internal control audits
  • Sustainability reporting adds up to real numbers
  • Thinking allowed: the new lease accounting
  • FASB issues guidance on cash flow classification
  • A roadmap to consolidation—identifying a controlling financial interest

August 2016

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August 2016

  • CEOs see realistic public reporting as an integral component of good corporate governance
    Controls and non-GAAP measures
  • SEC proposes to eliminate outdated, duplicative disclosure requirements
  • CFO Insights: Seven hidden costs of a cyberattack
  • FASB proposes improvements to income tax disclosure requirements
  • PCAOB issues a staff inspection brief on the scope and objectives of 2016 auditor inspections

July 2016

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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

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