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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.

November 2019

  • Breakdown of CAM disclosures and topics
  • CAQ releases 2019 audit committee transparency barometer
  • Understanding risk in a dynamic world
  • On the board’s agenda | US: The front line of ESG disclosure – The board’s role
  • Changing board diversity around the world
  • On the board’s agenda | US: Outside the four walls – The board’s role in extended enterprise management
  • SEC proposes changes to shareholder proposal rule
  • SEC proposes to improve disclosure of proxy voting advisers
November 2019 issue

October 2019

  • Growing tech fluency on the board
  • Sustainability disclosure trends
  • CAQ releases survey results on investor confidence
  • CAM lessons from initial filings
  • Impact of nonaudit services on audit quality
  • Fifteen years of Sarbanes-Oxley
  • SEC expands the “test-the-waters” rule to all issuers
October 2019 issue

September 2019

  • Board oversight of corporate compliance: Is it time for a refresh?
  • Results of initial CAMs filings
  • IFAC recommends leading practices for audit committees
  • SEC guidance for proxy voting responsibilities
  • PCAOB’s inspection report for audits of brokers and dealers
  • PCAOB guidance on auditing estimates and working with specialists
September 2019 issue

August 2019

  • Assessing the impact of LIBOR’s discontinuation
  • Considerations in using non-GAAP accounting
  • AAERs trends and consequences
  • FASB offers implementation relief to smaller companies
  • SEC looks to update Regulation S-K disclosures
August 2019 issue

July 2019

  • Audit committee disclosure in proxy statements - 2019 trends
  • CAM insights for audit committees
  • Helping investors understand CAMs
  • Investors’ role in improving cybersecurity
  • Impacts of lease disclosures under new standards
  • Understanding the effects of the credit impairment model outside of banking
July 2019 issue

June 2019

  • Critical audit matters and the board
  • Risks of emerging technologies and the auditor’s focus
  • Investigations into ICFR weaknesses is a risk factor for SEC enforcement
  • SEC seeks to balance reporting requirements with protecting investors
  • PCAOB staff guidance for communication with audit committees regarding independence 
  • PCAOB staff guidance on CAM implementation
June 2019 issue

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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