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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:

  • Congress Invalidates Resource Extraction Payment Disclosure; SEC is Reconsidering Conflict Minerals and Pay Ratio Rules
  • FERF Issues a How-To Guide on Controlling Audit Fee Increases
  • Audit Committees are Challenged By Risk Management and Think They Would Benefit from a Better Understanding of the Business
  • Another Study Finds “Slow and Steady” Progress on Audit Committee Reporting
  • Do You Feel Lucky? Exchange-Traded Companies Have a 1-in-26 Chance of Being Targeted in a Federal Securities Law Class Action
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