Audit Committee Brief: February 2012Setting the standard: Update on regulatory developments affecting Audit Committees |
Regulators have recently proposed or implemented several measures that have significant implications for audit committees. These initiatives include the PCAOB’s reproposed standard on auditor communications with audit committees and the FASB’s amended guidance on testing for goodwill impairment. These standard-setting measures will have a considerable effect on the interaction of audit committees with management and the external auditors.
This edition of the Audit Committee Brief highlights important aspects of these regulations and outlines implications for audit committees.
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Audit Committee Brief: February 2012
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