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The 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:

  • SEC Staff Will Give Companies a Pass on Conflict Minerals Reports this Year – But Not on the Rest of Form SD
  • PCAOB Auditor Search Database is Up and Running
  • CAQ Updates its Auditor Assessment Tool
  • Worldwide, 42 Percent of Inspected Audits are Deficient, and IFIAR is Exploring How Audit Committees Can Drive Improvement
  • What’s the Value of an Audit? Executives and Audit Committee Members Respond
  • Institutional Investors Say They Use ESG Disclosure, But Aren’t Satisfied with What They are Getting
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