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Audit Committee Brief

Overview of 2019 newsletters

Audit Committee Brief is Deloitte's publication for audit committee members. It provides recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks and technical updates.

May 2019

  • Audit committee guidance on implementation of critical audit matters
  • SEC’s chief accountant on the importance of the audit committee
  • The impact of cybersecurity on financial reporting and the role of auditors
  • Guide to internal control over financial reporting 
  • Helping audit committees prepare for the new credit losses standard
  • Fraud risk management and the role of internal audit
  • SEC proposes improved disclosures of business acquisitions and dispositions
  • SEC proposes to amend accelerated filer and large accelerated filer definitions
  • Observations from the PCAOB’s 2018 inspections
May 2019 issue

April 2019

  • On the board’s agenda | What to expect from auditor reporting of critical audit matters
  • The Center for Audit Quality updates its External Auditor Assessment Tool
  • A look at innovation in internal audit
  • Board Practices Report: Common threads across boardrooms
  • Lease accounting implementation rates and tips for public and private companies
  • PCAOB issues new reporting guidance on critical audit matters (CAMs)
  • SEC issues a final rule on some Regulation S-K requirements
  • SEC feedback overview on implementation of ASC 606
April 2019 issue

March 2019

  • PCAOB publishes 2019 audit committee inspections outlook
  • Survey indicates boards not corroborating risk information enough
  • Study indicates linkage between financial restatements and long-term capital market consequences
  • Crisis resilience and the board - Taking risk oversight to the next level
  • FASB proposes an accounting standards update on share-based payments
March 2019 issue

February 2019

  • Quarterly accounting roundup: Year in review — 2018
  • Six tips for developing CAM disclosures
  • A roadmap to non-GAAP financial measures — 2019 edition
  • Leading practices for audit committees is focus of international report
  • SEC seeks input on quarterly reports and earnings releases
  • Audit & Assurance Update — New PCAOB Standard for Accounting Estimates
February 2019 issue

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