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
January 2023

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
November 2022

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
October 2022

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
September 2022

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
August 2022

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
July 2022

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
June 2022

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
May 2022

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
April 2022

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

March 2022

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
     
February 2022

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

January 2022

Previous Editions

View previous editions of our Audit Committee Brief at our Global Centre for Board Effectiveness

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