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
Download the report
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
Download the report
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
Download the report
September 2024
This edition covers the following topics:
- Audit committee oversight in the age of Generative AI
- 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
Download the report
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?
Download the report
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
Download the report
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
Download the report
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
Download the report
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
Download the report here
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
Download the report here
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
Download the report here
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
Download the report here
Previous Editions
View previous editions of our Audit Committee Brief at our Global Centre for Board Effectiveness.