Perspectives

Audit Committee Brief

A periodic publication that provides audit committee members with recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks, and technical updates.

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Latest editions

May 2017

  • Senate confirms new SEC chairman
  • Rethinking the audit
  • AICPA issues framework related to cybersecurity risk management
  • White House unveils largely familiar tax reform principles
  • SEC’s chief accountant: Issuers must address “other reporting” risks
  • PCAOB speeches highlight audit quality and the audit of the future
  • Frequently asked questions about the FASB’s new leases standard
  • Internal control considerations related to adoption of the new revenue recognition standard

April 2017

  • 2016 Board Practices Report: A transparent look at the work of the board
  • Survey highlights added value from financial statement audits
  • SEC chief accountant remarks on the role and effectiveness of audit committees
  • CAQ releases updated external auditor assessment tool
  • Suggestions for improved audit committees and audit quality is report’s focus
  • Report addresses challenges for subjective, complex accounting areas
  • Data analytics shapes how internal auditors apply their skills
  • SEC emphasizes its continued focus on the new revenue standard
  • Adopting the new revenue standard—where do companies stand?
  • Federal court remands conflict minerals case to SEC
April 2017

March 2017

  • Forecasting revenue disclosure challenges
  • Examining SOX’s impact on financial restatements
  • President signs resolution to eliminate disclosure rule for resource extraction issuers
  • SEC seeks comments on required disclosures for bank holding companies
  • Inline XBRL format proposed
March 2017
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