The Audit Committee of the Future

The U.S. approach to audit committee composition has been successful but can be improved, says this CAQ synthesis of observations made at an April 2016 event hosted by the CAQ and the John L. Weinberg Center for Corporate Governance at the University of Delaware.

Accompanying this publication is a video on the topic of the audit committee financial expert. In addition to providing an overview of the financial expertise requirement for audit committees, the video features commentary on the issue from audit committee chairs at Microsoft, Walmart, and other leading companies. The video is the first in a series on key topics for audit committees.