Perspectives
Audit Committee Brief
Our global publication regularly providing audit committee members with recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks, and technical updates.
January 2023
- Deloitte and CAQ launch the 2023 Audit Committee Practices Report: Priorities and Committee Composition
- Sustainability action report: Survey findings on ESG disclosure and preparedness
- Accounting and financial reporting considerations related to the current macroeconomic and geopolitical environment
- Audit Committee: The Kitchen Sink of the Board
- PCAOB staff spotlights 2021 inspection observations
November 2022
This edition covers the following topics:
- Cybersecurity in an era of escalating risk and regulatory focus
- Board Practices Quarterly: Back to basics–Board education and evaluations
- How audit committees can support a drive to integrated ERM
- Board committees evolve with shifting agendas
- Environmental credits: Accounting and reporting considerations
October 2022
This edition covers the following topics:
- SEC staff statement on auditor independence and audit firm restructuring
- On the board’s agenda| US: In M&A, how can boards help companies avoid the synergy trap?
- SEC final rule on pay versus performance
- Reset M&A strategy
- CFO of the future
September 2022
This edition covers the following topics:
- Deloitte launches new Audit Committee Guide
- Audit committee practices survey
- SEC adopts disclosure rules on pay versus performance
- Board’s role in cybersecurity amid escalating risk, regulatory focus
- 7 steps, 7 questions to prepare for climate disclosure
August 2022
This edition covers the following topics:
- SEC adopts amendments governing proxy advice
- CAQ audit partner survey signals observations on economy, climate
- 5 steps to help transition to accountable sustainability
- Controllers can help with climate disclosure reporting
- How financial discipline could help raise performance
- CFOs can help reshape supply chains
July 2022
This edition covers the following topics:
- ESG disclosures become more standardized globally
- The SEC and auditor independence
- New accounting rules top quarterly roundup
- Internal auditors can help foster a diverse culture
- Survey seeks leaders’ perspectives on workforce risk
June 2022
This edition covers the following topics:
- Shaping the board’s strategic direction on climate
- How prepared are companies for enhanced climate disclosures?
- Helping executives prepare for inflation
- SEC’s sample letter on disclosures regarding Russia, Ukraine, supply chain
- SEC extends the comment period for climate-related disclosure proposal
May 2022
This edition covers the following topics:
- Comprehensive analysis of the SEC’s proposed rule on climate disclosure
- CFO SignalsTM: 1Q 2022
- SEC proposes cybersecurity disclosure rules
- Board practices reflect the pandemic’s long-term effects
- SEC guidance addresses obligations to safeguard crypto-assets
April 2022
This edition covers the following topics:
- SEC Proposes New Requirements for Cybersecurity Disclosures
- SEC proposes rule on climate disclosure requirements
- Assessing Accounting Impacts from the Russia-Ukraine War
- ESG executive survey: Preparing for high-quality disclosures
- Board Practices Quarterly | Back to basics: Board meetings
March 2022
This edition covers the following topics:
- 2022 Audit Committee Agenda
- Build a platform for Managing and reporting on ESG
- Global Survey: The Board Frontier series
- Change coming to Board’s ESG Governance
- SEC proposed changes to the whistle-blower program rules and proposes amendments to modernize reporting of beneficial ownership
February 2022
This edition covers the following topics:
- On the audit committee’s agenda | What’s on the horizon for 2022
- Global survey: The Audit Committee Frontier series
- Financial reporting considerations for ESG and climate reporting
- CFO Signals™: 4Q 2021
- The SEC’s acting chief accountant addresses financial reporting in a complex environment
January 2022
This edition covers the following topics:
- Audit committees challenged by increased complexity, “scope creep”: Inaugural Deloitte and CAQ Audit Committee Practices Survey
- On the audit committee’s agenda | Navigating the ESG journey in 2022 and beyond
Previous Editions
View previous editions of our Audit Committee Brief at our Global Centre for Board Effectiveness.
Recommendations
The Audit Committee Frontier
Addressing climate change