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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:

  • Does Your Company Suffer From Quadrophobia? The SEC is Investigating the Fear of Four
  • CAQ Explains CAMs
  • Audit Committee Disclosures Continue to Grow, Especially About Cybersecurity Oversight
  • SEC Chief Accountant Addresses the “Purpose and Promise” of Financial Reporting
  • Public Company Restatements at a 17-Year Low
  • New Delaware Law Provides for Voluntary Sustainability Transparency Certification
  • PCAOB 2016 Inspections Status Report
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