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Audit Committee Brief

Overview of 2020 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.

June 2020

  • COVID-19-related financial reporting challenges
  • Webcast: Audit committee priorities during times of disruption
  • PCAOB to host a webinar for audit committee members
  • PCAOB inspection reports redesigned to enhance readability and transparency
  • Guidelines for audit committees during COVID-19
  • Audits involving cryptoassets
  • On the board’s agenda | US: What the board needs to know about blockchain technology
  • SEC rule improves disclosures for business acquisitions and dispositions
Audit Committee Brief - June 2020

May 2020

  • COVID-19 resources site keeps business leaders informed
  • Webcast: Audit committee priorities during times of disruption
  • Report details audit committee disclosures of critical audit matters
  • Changes made to the use of XBRL in digital financial reporting
  • The SEC and PCAOB emphasize risk disclosures for companies in emerging markets
  • PCAOB requests comment on CAMs
  • FASB provides guidance on cash flow hedge accounting during pandemic
Audit Committee Brief - May 2020

April 2020

  • Special edition Audit Committee Brief: Accounting and financial reporting considerations for audit committees regarding COVID-19
  • Highlights of the CARES Act
  • PCAOB highlights reminders to assist auditors 
  • CAQ releases a resource guide on audit and audit committee considerations
  • Assessing corporate culture to manage risk and avert misconduct
  • SEC’s chairman Jay Clayton and director William Hinman emphasize the importance of disclosure 
  • SEC expands qualifications for nonaccelerated filer status
  • FASB decides to defer certain effective dates and provides guidance on COVID-19 
Audit Committee Brief - April 2020

April 2020 - Special edition

Accounting and financial reporting considerations for audit committees regarding COVID-19

This special edition Audit Committee Brief focuses on the accounting and financial reporting implications that may result from the pandemic and includes audit committee considerations, as well as questions they can ask management.

Audit Committee Brief - April 2020 special edition

March 2020

  • Coronavirus Disease 2019 (COVID-19) developments, impact, and updates
  • On the board’s agenda | The atmosphere for climate-change disclosure
  • Restatements are declining while audit quality is improving 
  • Investor perspectives and decisions are evolving 
  • Regulators and Big Four accounting firms discuss audit quality in emerging markets and coronavirus
  • SEC proposes amendments to the exempt offering framework
Audit Committee Brief - March 2020

February 2020

  • The International Business Council discusses Big Four reporting sustainability at the World Economic Forum
  • Climate-driven financial risks are hard to ignore
  • BlackRock and State Street CEOs release letters on sustainability 
  • SEC proposes rule to modernize MD&A and related financial disclosure requirements
Audit Committee Brief - February 2020

January 2020

  • On the board’s agenda | US: The strategic audit committee: A 2020 preview
  • Governing through regulatory change
  • SEC leaders discuss topics for audit committee focus in the new year
  • PCAOB shares perspectives from audit committee chairs
  • AICPA conference focuses on regulatory developments
  • CII explores initial CAM disclosures
  • PCAOB shines a light on critical audit matters
  • How auditors play a role in company-prepared information
  • PCAOB seeks input on revising quality control standards
  • SEC proposes amendments to the auditor independence framework
Audit Committee Brief - January 2020

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All newsletters previously issued remain available via our archive:
2019 | 2018 | 2017

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