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This Update summarizes recent developments relating to public company audit committees and their oversight of financial reporting and of the company’s relationship with its auditor.

In this update:

  • New Studies Find More Progress on Audit Committee Transparency
  • CAQ Highlights 2016 Audit Challenges
  • SEC Flags Impact of Personal Relationships on Auditor Independence
  • SEC Enforcement Continues to Focus on Financial Reporting
  • The New Expectations Gap: ESG Disclosure
  • PCAOB 2015 Inspections Status Report
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