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Publications

SEC Concept Release on Audit Committee Disclosures: Summary & Considerations for Stakeholder Comment

Monday, February 1, 2016

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SEC Concept Release on Audit Committee Disclosures: Summary & Considerations for Stakeholder Comment outlines important considerations for audit committee members regarding the U.S. Securities and Exchange Commission’s (SEC) 2015 Concept Release: Possible Revisions to Audit Committee Disclosures. The SEC is seeking public comment on possible revisions to audit committee reporting requirements, with specific focus on the audit committee’s oversight of the independent auditor. Stakeholders interested in financial reporting, and the performance of audit committees and auditors are encouraged to comment. Input from investors and the audit committee community is needed, given their unique understanding of the usefulness and practicality of the ideas presented.