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

September 2017

  • The CFO and the Audit Committee: Building an Effective Relationship
  • Preparation for new accounting standards among focus areas for PCAOB inspectors 
  • COSO update highlights the importance of risk management in strategy
  • SEC chief accountant discusses advancing high-quality reporting in financial and capital markets
  • The New Revenue Standard: Are You Still Assessing the Impact?
  • Impacts of the new hedge accounting standard
     

August 2017

  • Voluntary audit committee proxy disclosures continue to increase
  • Implementing the New Revenue Standard Raises Challenges Beyond Accounting
  • Video series examines Sarbanes-Oxley and audit committees
  • How artificial intelligence is reshaping the accounting profession
  • SEC opens comment period on the PCAOB’s changes to the auditor’s report 

July 2017

  • CAQ releases tool for audit committees: Form AP – Auditor Reporting of Certain Audit Participants
  • SEC Chairman Clayton outlines principles guiding his agenda
  • Conference addresses complexities of the new leasing standard
  • Highlights from the 2017 Deloitte Board Symposium
  • CAQ video examines critical audit issues, including internal control over financial reporting
  • PCAOB posts updated standard-setting agenda
  • SEC’s Teotia speaks on revenue recognition
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