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Perspectives

Audit Committee Brief

Publications that focus on the timely coverage of issues and insights important to audit committees including corporate governance resource overviews, regulatory and legislative environment outlooks, and technical updates.

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June 2024

  • Generative AI's potential to revolutionize finance
  • Cybersecurity and ERM top audit committee agendas
  • The legacy of audit committees
  • Root cause analysis - An effective practice to drive audit quality
  • 7 considerations for digital transformation in finance
  • Take the Generative AI board governance survey
  • PCAOB releases new auditing and quality control standards
June 2024

May 2024

  • Spotlight: Audit Committee Meeting Practices
  • Aligning the disclosure committee in the era of disclosure
  • Comprehensive analysis of the SEC’s landmark climate disclosure rule
  • What’s on the radar in accounting and financial reporting developments?
  • New regulatory tools to curb corporate misconduct: What to expect
  • Beyond the numbers: The critical role of cybersecurity in M&A deals
May 2024

April 2024

  • Comprehensive analysis of the SEC’s landmark climate disclosure rule
  • Internal audit: Uniquely positioned to lead on trust
  • On the board’s agenda: Questioning technology governance orthodoxy
  • Quarterly accounting roundup: First quarter in review 2024
  • Reporting spotlight: Disclosure trends from the 2023 reporting season
April 2024

March 2024

  • Audit Committee Practices Report: Common Threads Across Audit Committees
  • SEC’s landmark climate disclosure rule
  • An investor protection call for a commitment to professional skepticism and audit quality
  • On the Radar: Greenhouse Gas Protocol reporting considerations
  • SEC issues final rule related to SPACs, shell companies, and projections
March 2024

February 2024

  • PCAOB staff priorities for 2024 inspections and interactions with audit committees
  • 4Q 2023 CFO Signals™ survey details CFOs’ expectations for 2024 and audit committee priorities
  • SEC cybersecurity disclosure rule: Updates and guidance
  • Update on California’s climate legislation
  • Quarterly accounting roundup: 2023 year in review
  • Highlights of the 2023 AICPA & CIMA conference on current SEC and PCAOB developments
  • 2024 Global Internal Audit Standards
February 2024

January 2024

  • Looking ahead – The audit committee agenda in 2024
  • Artificial intelligence: An emerging oversight responsibility for audit committees?
  • Executive compensation in the boardroom
  • On the Radar: Share-based awards
  • FASB approves changing US GAAP presentation and disclosure requirements if related SEC regulations are removed
  • AI in corporate boardrooms
  • CAQ analyzes comment letters on PCAOB NOCLAR proposal
  • FASB issues new segment reporting guidance
  • 2023 Audit Committee Transparency Barometer released
January 2024

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