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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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November 2023
- Audit committees: So much more than financial statement oversight
- PCAOB spotlight: 2022 conversations with audit committee chairs
- The sweeping impacts of California’s climate legislation
- PCAOB publishes a report on the engagement quality review process
- Nine steps to help uncover and assess internal fraud risk
- Accounting and financial reporting in uncertain times
- CFO SignalsTM 3Q 2023
- Third-quarter accounting roundup
- C-suite and board Generative AI pulse survey
November 2023
October 2023
- FASB directs staff to draft final standard on crypto assets
- How COSO can help with sustainability reporting
- The importance of a comprehensive risk assessment by auditors and management
- First bias audit law starts to set stage for trustworthy AI
- Comparing IFRS accounting standards and US GAAP: Bridging the differences
- SEC reporting considerations for business acquisitions
- ISSB’s first standards set a global baseline for sustainability disclosures
October 2023
September 2023
- SEC’s cyber disclosure rule: Prepping for what’s new
- Frequently asked questions about the E.U. Corporate Sustainability Reporting Directive
- On the Radar: Statement of cash flows
- The future of tech: Artificial intelligence (AI)
- PCAOB staff update and preview of 2022 inspection observations
- On the Radar: Earnings per share
September 2023
August 2023
- SEC issues new requirements for cybersecurity disclosures
- Evolving technologies: A priority for audit committees
- Molson Coors: Compelling stories are brewing in internal audit
- PCAOB issues proposal to bring greater clarity to certain auditor responsibilities when using technology-assisted analysis
- Quarterly accounting roundup
- On the Radar: Fair value measurements and disclosures (including the fair value option)
- PCAOB issues proposal to increase auditor vigilance against fraud and other forms of noncompliance with laws and regulations
August 2023
July 2023
- Accounting and reporting considerations for environmental credits
- On the Radar: Derivatives
- PCAOB publishes a resource for audit committee members
- Continuing your digital assets journey: A tool for audit committees
- The Missing Pieces report 7th edition: Board diversity census of women and underrepresented racial and ethnic groups on Fortune 500 boards
- PCAOB issues proposal to increase auditor vigilance against fraud and other forms of noncompliance
- The talent frontier and the role of the board: How boards shape the future of their workforce
July 2023
June 2023
- Proactive risk management in generative AI
- Crypto accounting hot topics
- Why choose a CPA for your ESG assurance needs?
- Using the COSO framework to establish internal controls over sustainability reporting
- A materiality focus can help clear up climate disclosure uncertainty
- PCAOB enhances transparency of inspection reports
- 2023 Director’s handbook on cyber risk oversight
June 2023
May 2023
- The audit committee’s role in ethics and compliance oversight
- FASB proposes guidance on crypto assets
- CAQ releases analysis of audit quality reports
- Quarterly accounting roundup
- PCAOB proposes modernization of standards addressing core auditing principles and responsibilities
- Is now the time to enhance corporate compliance programs?
May 2023
April 2023
- The audit committee’s role in promoting quality when lead auditors work with other firms
- Digital asset resources for audit committees
- Risk disclosures lengthen as climate issues rise
- The role of the auditor in climate-related information
- Audit committees anticipate increased role in ESG, ERM, cyber
- Cyber attacks targeting finance data expected to rise
April 2023
March 2023
- Many audit committees contemplate composition change
- On the board’s agenda | Rethinking how tech trends shape governance and oversight
- What audit committees really want from CFOs
- On the Radar: Non-GAAP financial measures and metrics
- How boards are nurturing and measuring stakeholder trust
- PCAOB staff spotlights insights on the remediation process
March 2023
February 2023
- On the audit committee’s agenda | Emerging trends in ESG governance for 2023
- Board Governance Webinar: Audit Committee Practices Report
- The 2022 AICPA & CIMA Conference on current SEC and PCAOB developments
- #DeloitteESGNow – Global Reach of the E.U. Corporate Sustainability Reporting Directive and the Impact on U.S. Companies
February 2023
January 2023
- Deloitte and CAQ launch the 2023 Audit Committee Practices Report: Priorities and Committee Composition
- On the audit committee’s agenda | 2023: The year of the risk-centric agenda
- Sustainability action report: Survey findings on ESG disclosure and preparedness
- Accounting and financial reporting considerations related to the current macroeconomic and geopolitical environment
- SEC adopts final rule on “clawback” policies
- The CAQ releases 2022 audit committee transparency barometer
- Audit Committee: The Kitchen Sink of the Board
- PCAOB staff spotlights 2021 inspection observations
- SEC adopts amendments to modernize rule around insider trading plans and related disclosures
January 2023
November 2022
- SEC acting chief accountant emphasizes auditors’ responsibility regarding fraud risk
- 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
- On the board’s agenda | US: Supply chain strategies–For many companies, the traditional balance is shifting
- Environmental credits: Accounting and reporting considerations
November 2022
October 2022
- On the audit committee’s agenda |An integrated approach to enterprise risk management
- Audit committee practices survey
- 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?
- Deloitte issues third-quarter accounting roundup
- SEC final rule on pay versus performance
- Reset M&A strategy
- CFO of the future
October 2022
September 2022
- Deloitte launches new Audit Committee Guide
- Audit committee practices survey
- PCAOB publishes a resource for audit committee members
- SEC adopts disclosure rules on pay versus performance
- PCAOB signs a statement of protocol with China over inspections
- PCAOB publishes observations from target team 2021 inspections
- Board’s role in cybersecurity amid escalating risk, regulatory focus
- 7 steps, 7 questions to prepare for climate disclosure
August 2022
- SEC adopts amendments governing proxy advice
- SEC proposes amendments on shareholder proposals in proxies
- 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
- On the audit committee’s agenda | Emerging fraud risks to consider: ESG
- ESG disclosures become more standardized globally
- On the board’s agenda | US: A new chapter in cyber
- PCAOB staff spotlights 2022 inspection plans
- The SEC and auditor independence
- PCAOB issues a standard on the auditor’s use of other auditors
- New accounting rules top quarterly roundup
- Accounting for nonfungible tokens
- Internal auditors can help foster a diverse culture
- Survey seeks leaders’ perspectives on workforce risk
June 2022
- On the board’s agenda | US: Amid geopolitical complexity, uncertainty persists
- Shaping the board’s strategic direction on climate
- How prepared are companies for enhanced climate disclosures?
- Goldman Sachs and internal audit innovation
- 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
- PCAOB agenda updates signal expected actions in 2022
May 2022
- Comprehensive analysis of the SEC’s proposed rule on climate disclosure
- CFO SignalsTM: 1Q 2022
- On the board’s agenda | US: From next-generation to now—Digital assets
- Preparing for the SEC’s climate disclosure proposal
- SEC proposes cybersecurity disclosure rules
- Board practices reflect the pandemic’s long-term effects
- SEC guidance addresses obligations to safeguard crypto-assets
- PCAOB seeks feedback on new auditing standard
- PCAOB spotlights auditing considerations related to Ukraine
- Accounting and reporting considerations for SPAC transactions
April 2022
- SEC Proposes New Requirements for Cybersecurity Disclosures
- SEC proposes rule on climate disclosure requirements
- PCAOB conversations with audit committee chairs
- Assessing Accounting Impacts from the Russia-Ukraine War
- ESG executive survey: Preparing for high-quality disclosures
- Board Practices Quarterly | Back to basics: Board meetings
- On the board’s agenda | US: What’s all the buzz about the metaverse?
March 2022
- Finding Commonalities Across Audit Committee Practices
- 2022 Audit Committee Agenda
- Build a Platform for Managing, Reporting on ESG
- Overcoming the hurdles to board leadership on climate change
- Change Coming to Board’s ESG Governance
- Are CFOs too worried about inflation or not worried enough?
- Global survey: The Board Frontier series
- SEC proposes changes to whistleblower program rules
- SEC proposes amendments to modernize reporting of beneficial ownership
February 2022
- On the audit committee’s agenda | What’s on the horizon for 2022
- Deloitte and CAQ Audit Committee Practices Report shares audit committee priorities and practices
- On the Radar
- BlackRock’s CEO releases annual letter
- The 2021 AICPA and CIMA conference on current SEC and PCAOB developments
- CFO Signals™: 4Q 2021
- Trends that influence the future of internal controls
- Internal auditors’ role in ESG
- Financial reporting considerations for ESG and climate reporting
- The SEC’s acting chief accountant addresses financial reporting in a complex environment
- SEC vigilant on non-GAAP measures and metrics
- Financial reporting related to the supply chain, inflation, and labor disruptions
- Quarterly Accounting Roundup: Year in Review—2021
- Global survey: The Audit Committee Frontier series
January 2022
- 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
Archive
Get in touch
Carey Oven
Center for Board Effectiveness | Deloitte & Touche LLP
Krista Parsons
Managing Director | Audit Committee Program Leader | Center for Board Effectiveness | Deloitte & Touche LLP
Recommendations
On the board's agenda
Top of mind topics for board members
Audit Committee Guide
Overview of requirements, practices, and considerations
