Audit Committee Brief

July 2026

• SEC proposes rescission of climate disclosure rule
• Using AI in finance? Build an audit trail ready for testing
• Anti-Fraud Collaboration releases publication on internal auditor’s responsibilities related to fraud risk
• SOX survey: Insights to refresh and rethink your SOX program
• Autonomous AI is rewriting the rules of risk management
• Internal audit’s strategic moment
• How finance can enhance stability, innovation, and ROI focus
• PCAOB requests comments on quality control standard

June 2026

• Share your views on the priorities shaping audit committee oversight
• SEC proposes semiannual reporting for public companies in lieu of quarterly reporting
• SEC proposes to overhaul the public-company reporting framework and reform registered offerings
• Chairman Atkins launches 'Material Matters' podcast
• PCAOB requests feedback on strategic priorities
• Evidence-based recovery: Emerging cyber focus for boards
• Govern AI before it governs you
• Is it time to reimagine risk management?
• European Commission launches consultations on draft delegated regulations for revised ESRSs and voluntary sustainability reporting standard

• Gain insight into emerging audit committee oversight trends
• PCAOB shares perspectives from 2025 conversations with audit committee chairs
• How CFOs are leading AI strategies
• Controllership trends in 2026
• Disclosure trends from the 2025 reporting season
• Financial reporting considerations arising from the conflict in the Middle East
• SEC and CFTC issue interpretive release on crypto assets
• Quarterly accounting roundup: First quarter — 2026

April 2026

• Why CEOs can benefit from more meaningful engagement with audit committee chairs
• Voices from the audit committee: A supplemental report
• COSO releases publication on Generative AI
• Why CFOs may now need to serve as chief storytellers
• Accounting considerations related to the Supreme Court’s ruling on tariffs
• M&A Trends Survey: A tale of two markets
• Scaling and streamlining sustainability reporting in an effort to drive growth

March 2026

• The state of AI in the enterprise
• AI insights rise, but clear ROI still lags
• Integrity is not a buzzword: How leaders can foster trust in uncertain times
• 2026 internal audit hot topics, including IT and operations focus areas
• California’s new data privacy laws: What compliance leaders need to know
• Omnibus legislative developments and updates to European sustainability reporting standards

February 2026

• Audit committee priorities in the year ahead
• SEC Chairman Paul Atkins’ Statement on reforming Regulation S-K
• Rising complexity in global markets presents new fraud risks
• Finance trends 2026: How finance-led cost management drives value
• Artificial intelligence in the boardroom
• Tech trends 2026
• Audit committee transparency barometer 2025
• SEC announces new PCAOB board appointments
• Global economic outlook

January 2026

• Highlights of the 2025 AICPA & CIMA Conference on Current SEC and PCAOB Developments
• Board oversight of geopolitical risk
• Navigating uncertainty: Boardroom insights on agile AI governance
• California climate legislation update — Status of CARB rulemaking and next steps
• AI, digital assets, and sustainability: What Form 10-Ks tell us about reporting trends
• Quarterly accounting roundup: Year in review — 2025
• Board governance in 2026: Adapting to complex risks and rising expectations

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