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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:

  • PCAOB Adopts New Auditor’s Reporting Model
  • AICPA Releases Cybersecurity Risk Management Reporting Framework
  • PCAOB Board Member Sees Gaps in Audit Committee Oversight
  • Another Warning Bell Rings on Revenue Recognition Readiness
  • Academic Study Finds That Independent Directors Don’t Add Much to Financial Fraud Prevention
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