Audit Committee Brief

December 2025

• The next era of governance: The rapidly evolving audit committee chair role
• Finance trends 2026: Scenario planning and governance to counter uncertainty
• Non-GAAP financial measures and metrics
• The agentification of the enterprise
• Meet rapidly evolving global trade with resilience strategies
• Scope 3 market instruments and a temporary model for accounting and reporting

November 2025

• External auditor assessment tool: A tool for audit committees
• The role of the auditor in AI: Present & future
• Finance trends 2026: Navigating the expanded scope of finance
• CFO Signals Q3 2025
• Quarterly accounting roundup: Third quarter — 2025
• How board and C-suite collaboration can build organizational resilience
• Why ‘rightsizing’ AI security is the new imperative for C-suite leaders
• If your cyber stack is wearing you down, it’s time to hit reset

October 2025

• Statement on the SEC’s spring 2025 regulatory agenda
• Navigating tariffs: Accounting and financial reporting considerations
• Steps to address AI’s potential impacts on financial audits
• Governance and AI: Are boards keeping up?
• ‘Dialogue, not a monologue’: 9 questions board members can ask tech leaders
• Technology Innovation Alliance Working Group posts study on PCAOB website
• PCAOB postpones effective date of quality control standard
• European sustainability reporting — Omnibus update and proposed revised European sustainability reporting standards

September 2025

• The audit committee chair of the future: Redefining leadership for the next era of governance

• Overcoming indecision in the boardroom

• Cyber maturity: Confidence in C-suite and board leadership

• How America’s AI action plan may help shape AI governance globally

• CFO sentiment takes a tumble: Q2 signals survey

• Director skills for navigating a complex business environment

• Designing suitable management-specified criteria for sustainability reporting

August 2025

• 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

• 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

• 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

• 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

• 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

• 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

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

January 2025

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

December 2024

• 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
• CAQ’s 2024 Audit Partner Pulse Survey results
• Harnessing tech to elevate third-party bribery, corruption risk management programs
• Audit committee communications
• New California law tweaks climate requirements, but not deadlines

November 2024

• Governing a relevant, effective, and valued internal audit function
• Quarterly accounting roundup: Third quarter 2024
• 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
• CAQ Q3 survey on critical audit matters
• PCAOB observations from the target team’s 2023 inspections

October 2024

• 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
• PCAOB releases publication on inspection observations related to auditor independence
• SEC staff clarifies considerations related to non-GAAP segment disclosures
• PCAOB releases publication on 2023 inspection activities
• Board oversight of culture
• Pulling on compliance threads to enhance sustainability efforts

September 2024

• 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

August 2024

• Spotlight: A comparison of industry-based audit committee views

• Quarterly accounting roundup: Second quarter 2024

• Fighting fraud: A shared responsibility

• Three ways to improve audit committee effectiveness

• Unpacking the double materiality assessment under the EU Corporate Sustainability Reporting Directive (CSRD)

• The exponential CFO: The CFO role isn’t just changing, it’s expanding

• Are boards overseeing AI?

July 2024

• 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

June 2024

• Generative AI's potential to revolutionize finance
• Cybersecurity and ERM top audit committee agendas
• The legacy of audit committees
• Root cause analysis - An effective practice to drive audit quality
• 7 considerations for digital transformation in finance
• Take the Generative AI board governance survey
• PCAOB releases new auditing and quality control standards

May 2024

• Spotlight: Audit Committee Meeting Practices
• Aligning the disclosure committee in the era of disclosure
• Comprehensive analysis of the SEC’s landmark climate disclosure rule
• 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

April 2024

• 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

March 2024

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

February 2024

• PCAOB staff priorities for 2024 inspections and interactions with audit committees
• 4Q 2023 CFO Signals™ survey details CFOs’ expectations for 2024 and audit committee priorities
• SEC cybersecurity disclosure rule: Updates and guidance
• Update on California’s climate legislation
• Quarterly accounting roundup: 2023 year in review
• Highlights of the 2023 AICPA & CIMA conference on current SEC and PCAOB developments
• 2024 Global Internal Audit Standards

January 2024

• Looking ahead – The audit committee agenda in 2024
• Artificial intelligence: An emerging oversight responsibility for audit committees?
• Executive compensation in the boardroom
• On the Radar: Share-based awards
• FASB approves changing US GAAP presentation and disclosure requirements if related SEC regulations are removed
• AI in corporate boardrooms
• CAQ analyzes comment letters on PCAOB NOCLAR proposal
• FASB issues new segment reporting guidance
• 2023 Audit Committee Transparency Barometer released

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