Key Resources
Comment Letters
IOSCO: Consultation Report on Good Practices for Audit Commi...
SEC: Regulation S-K Disclosure Requirements Relating to Corp...
PCAOB: Concept Release on Audit Quality Indicators
SEC: Concept Release on Possible Revisions to Audit Committe...
OECD: 2014 Review of the OECD Principles of Corporate Govern...
ACCA: Creating Value Through Governance
PCAOB: Improving Transparency of Audits
Reports & Publications
Emerging Technologies: An Oversight Tool for Audit Committee...
2018 Audit Committee Transparency Barometer
Cybersecurity Risk Management Oversight: A Tool for Board Me...
Preparing for the Leases Accounting Standard: A Tool for Aud...
Non-GAAP Measures: A Roadmap for Audit Committees
The Auditor's Report: Considerations for Audit Committe...
2017 Audit Committee Transparency Barometer
Form AP - Auditor Reporting of Certain Audit Participants: A...
External Auditor Assessment Tool: A Reference for US Audit C...
Preparing for the New Revenue Recognition Standard: A Tool f...
2016 Audit Committee Transparency Barometer
Questions on Non-GAAP Measures: A Tool for Audit Committees
The Audit Committee of the Future
The Evolving Role of Audit Committees: Challenges and the Wa...
Summary and Considerations: PCAOB AQI Concept Release
External Auditor Assessment Tool: A Reference for Audit Comm...
Enhancing the Audit Committee Report: A Call to Action
Guide to PCAOB Inspections
Audit Committee Communications
Videos
Critical Audit Matters: Audit Committee Perspectives
Audit Committee Reporting - Leslie Murphy
Audit Committee Transparency Barometer: Evaluating Key Discl...
Audit Committee Reporting - Michele Hooper
New Auditor's Reporting Model: What Audit Committees Sh...
Audit Committee Reporting - Barbara Duganier
Video - Non-GAAP Measures: A Roadmap for Audit Committees
SOX and Audit Committees
Sarbanes-Oxley: The Impact 15 Years Later
The External Auditor Assessment Tool
Audit Committees: Appointment, Compensation, and Oversight o...
CAQ Insights: Audit Committee Financial Expert
The "Call to Action" on Audit Committee Disclosure
External Auditor Assessment Tool
News and Commentary
CAQ Tool Helps Audit Committees Address Emerging Tech's...
Strengthening Market Integrity
CAQ Tool Helps Audit Committees Oversee Implementation of Ne...
The Non-GAAP Roadmap for Audit Committees
CAQ Tool Aims to Help Audit Committees with Expanded Auditor...
Audit Committee Disclosure: Follow the Leaders
Report: Audit Committees Continue to Increase Transparency o...
2017 External Auditor Assessment Tool Now Available for Audi...
New Tool Helps Audit Committees Assess Implementation of New...
AQIs - An Opportunity for Audit Committees