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Audit Committee Brief

Our global publication regularly providing audit committee members with recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks, and technical updates.

December 2024


This edition covers the following topics:

  • Business transformation: Creating value through effective risk management and controls
  • 2024 Audit Committee Transparency Barometer
  • Auditor responsibilities for detecting, evaluating, and making communications about illegal acts
  • Succession steps for readying the next CFO
  • Harnessing tech to elevate third-party bribery, corruption risk management programs

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November 2024


This edition covers the following topics:

  • CFO succession: Time to jump-start a high-stakes process?
  • California climate legislation update – Reporting deadlines remain unchanged
  • Getting ambitious with ESG
  • C-suite leaders brace for rise in deepfake financial fraud
  • Governance of AI: A critical imperative for today’s boards

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October 2024


This edition covers the following topics:

  • Gain insight into leading audit committee practices
  • PCAOB update on outreach activities related to generative artificial intelligence in audits and financial reporting
  • Navigating the EU AI Act and the broader AI regulatory environment
  • Board oversight of culture
  • Pulling on compliance threads to enhance sustainability efforts

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September 2024


This edition covers the following topics: 

  • Audit committee oversight in the age of Generative AI
  • Managing enterprise risk
  • The tech-forward boardroom: Fostering richer boardroom conversations on technology
  • Clarifications on FASB standards for derivatives, share-based payments, and crypto assets
  • Responding to short sellers

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August 2024


This edition covers the following topics:

  • Spotlight: A comparison of industry-based audit committee views
  • Fighting fraud: A shared responsibility
  • Three ways to improve audit committee effectiveness
  • The exponential CFO: The CFO role isn’t just changing, it’s expanding
  • Are boards overseeing AI?

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July 2024


This edition covers the following topics: 

  • Spotlight: Audit committee chairs and members—a comparison of their views
  • PCAOB spotlight: 2023 conversations with audit committee chairs
  • Highlights of recent PCAOB standard-setting and rulemaking activities
  • Talent, compliance, and finance transformation in focus on audit committee agendas
  • Third-party due diligence: 3 steps to evaluate bribery and corruption risk

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June 2024


This edition covers the following topics:

  • Generative AI's potential to revolutionize finance
  • Cybersecurity and ERM top audit committee agendas
  • Root cause analysis - An effective practice to drive audit quality
  • 7 considerations for digital transformation in finance
  • Take the Generative AI board governance survey

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May 2024


This edition covers the following topics:

  • Spotlight: Audit Committee Meeting Practices
  • Aligning the disclosure committee in the era of disclosure
  • What’s on the radar in accounting and financial reporting developments?
  • New regulatory tools to curb corporate misconduct: What to expect
  • Beyond the numbers: The critical role of cybersecurity in M&A deals

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April 2024


This edition covers the following topics:

  • Comprehensive analysis of the SEC’s landmark climate disclosure rule
  • Internal audit: Uniquely positioned to lead on trust
  • On the board’s agenda: Questioning technology governance orthodoxy
  • Quarterly accounting roundup: First quarter in review 2024
  • Reporting spotlight: Disclosure trends from the 2023 reporting season

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March 2024


This edition covers the following topics:

  • Audit Committee Practices Report: Common Threads Across Audit Committees
  • An investor protection call for commitment to professional scepticism and audit quality
  • On the Radar: Greenhouse Gas Protocol reporting considerations
  • SEC’s landmark climate disclosure
  • SEC issues final rule related to SPAC’s, shell companies, and projections

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February 2024


This edition covers the following topics:

  • 2023 Global Internal Audit Standards
  • SEC cybersecurity disclosure rule: Updates and guidance
  • Quarterly accounting roundup: 2023 in review
  • 4Q 2023 CFO Signals survey details CFO’s expectations for 2024 and audit committee priorities
  • Update on California’s climate legislation

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January 2024


This edition covers the following topics: 

  • Looking ahead – The audit committee agenda in 2024
  • Artificial intelligence: An emerging oversight responsibility for audit committees?
  • Executive compensation in the boardroom
  • AI in corporate boardrooms
  • 2023 Audit Committee Transparency Barometer released

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Previous Editions

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