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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:

  • A Re-Vamped PCAOB Inspection Program Will Feature More Communication with Audit Committees
  • SEC Says That Cybersecurity is Part of ICFR 
  • CAQ and EY Center Audit Committee Transparency Reports: Disclosure Continues to Grow Apace
  • Adverse ICFR Opinions Are Declining
  • Investors Have Slightly Less Confidence in Markets and Financial Reporting – and in Audit Committees
  • Institutional Investors Want the SEC to Require Standardized ESG Disclosure
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