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

November 2017

  • SEC approves PCAOB standard requiring changes to the auditor’s report
  • Ways and Means Republicans release detailed tax reform proposal
  • NACD calls on boards to take a proactive approach to culture oversight
  • CAQ releases 2017 Audit Committee Transparency Barometer
  • SEC comment letters—including industry insights (2017)
  • IFRS in your pocket 2017
  • SASB releases ESG disclosure standards

October 2017

  • SEC details its approach to cybersecurity
  • Deputy chief accountant considers the role of audit committees in the implementation of new GAAP standards
  • SEC issues proposed rule to modernize and simplify certain Regulation S-K requirements
  • SEC issues new and revised guidance to clarify its CEO pay ratio rule
  • PCAOB issues supplemental request for comment on new requirements for a lead auditor’s use and supervision of other auditors
  • PCAOB issues audit practice alert related to the new revenue standard
  • FASB proposes amendments to the new leasing standard
  • SEC provides regulatory relief for entities affected by the recent hurricanes
  • User-friendly podcast: Deciphering the new revenue recognition standard

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
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