Audit Committee Brief

August 2025

This edition covers the following topics:

• The board as strategic differentiator
• Quarterly accounting roundup: Second quarter — 2025
• Accounting considerations related to the new US tax legislation
• Are these building blocks part of your AI governance program?
• Cyber resilience: Minimum viability meets agentic AI
• Effective strategies for turning cyber risk data into business insights

July 2025

This edition covers the following topics:

• The role of board leadership in an era of uncertainty
• From cyber event to business as usual: First steps may not be what you expect
• 3 insights into the future of fraud prevention
• Cross-border M&A: IT challenges and ways to overcome them
• The role of the auditor in climate-related information
• Global boardroom program resilience for growth survey

June 2025

This edition covers the following topics:

• The evolving (and continuing) priorities of the audit committee
• 2024 conversations with audit committee chairs
• Disclosure trends from the 2024 reporting season
• Building an ethical culture: Leadership’s role in corporate integrity
• Cyber threat trends: A CISO guide to emerging risks
• Comparison of significant sustainability-related reporting requirements

May 2025

This edition covers the following topics:

• 4 steps to board AI oversight: Balancing risk and innovation
• PCAOB releases staff update on 2024 inspection activities
• 7 ways tech leaders can elevate tech-forward boardroom conversations
• Governance of AI: A critical imperative for today’s boards, 2nd edition
• Quarterly accounting roundup: First quarter — 2025

April 2025

This edition covers the following topics:

• Strategic AI governance roadmap
• Navigating new internal audit standards: A guide for audit committees
• EU Commission proposes reduction in sustainability reporting and due diligence reporting - Considerations for US entities
• Has the CISO finally been accepted as a key strategic player
• As private credit goes more mainstream, some CFOs may have questions

March 2025

This edition covers the following topics:

• What’s next for AI in 2025?
• Deloitte and CAQ publish the 2025 Audit Committee Practices Report
• AI oversight: 3 actions boards can take now
• PCAOB considerations for audit firms using the work of specialists
• SEC issues staff accounting bulletin to rescind guidance on safeguarding crypto assets

February 2025

This edition covers the following topics:

• Audit Committee Practices Report: Common Threads Across Audit Committees
• 4 ways new CFOs can improve board communications
• GenAI board governance pulse survey

January 2025

This edition covers the following topics:

• Looking ahead to 2025
• PCAOB staff priorities for 2025 inspections and interactions with audit committees
• Quarterly accounting roundup: Year in review – 2024

Previous editions

View previous editions of our Audit Committee Brief at our Global Centre for Board Effectiveness.