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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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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
Archive
Get in touch
Carey Oven
Center for Board Effectiveness | Deloitte & Touche LLP
Krista Parsons
Managing Director and Audit & Assurance Governance Services and 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
