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

March 2017

  • Forecasting revenue disclosure challenges
  • Examining SOX’s impact on financial restatements
  • President signs resolution to eliminate disclosure rule for resource extraction issuers
  • SEC seeks comments on required disclosures for bank holding companies
  • Inline XBRL format proposed
March 2017

February 2017

  • Highlights from Deloitte’s 2016 Audit Committee Symposium
  • Focusing on the risks that matter
  • New guidance on cyber risk oversight for directors
  • Making data a board agenda issue
  • ISG launches corporate governance framework for US listed companies
  • Investors take on non-GAAP measures
  • SEC acting chairman directs staff to reconsider conflict minerals guidance
  • SEC acting chairman requests feedback on implementation of pay ratio disclosure rule
  • Executive order sets out principles for financial regulatory reform
  • FASB simplifies measurement of goodwill impairment test
February 2017

January 2017

  • Voluntary audit committee proxy disclosures increase at a slow and steady pace
  • Agenda 2017: Revenue recognition, meet internal controls
  • All eyes on the next US administration
  • Artificial intelligence in the finance suite
  • A Roadmap to Accounting for Income Taxes
  • Accounting roundup: 2016 in review
January 2017
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