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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 Issues Staff Guidance on Cyber Disclosure, Including the Board’s Oversight Role
  • CAQ Adds Another Chapter to its Audit Committee Non-GAAP Guidance
  • Supreme Court Decision May Accelerate Whistleblower Reporting to the SEC
  • Despite Progress, Some Companies Are Still Behind Schedule on Lease Accounting
  • Audit Fees Continue to Rise, But More Slowly, For Most SEC Filers
  • Study Finds that, Outside the U.S., KAM Reporting Has Improved Auditing
  • Securities Law Class Actions are Mushrooming, But More Cases are Being Dismissed and the Survivors are Settling for Less
  • Sustainability Reporting and Responsibility are Becoming Part of Corporate Culture
  • PCAOB 2016 Inspections Status Report
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