Audit Committee Connect Archive

AC insights – Fall 2013 AC insights – Fall 2013
AC Insights provides audit committee members with a summary of financial reporting developments for public companies using IFRS or US GAAP.

Two significant proposals on auditor's report changes Two significant proposals on auditor's report changes
The IAASB and PCAOB have recently issued significant proposals regarding changes to the auditor's report.

BoardroomDirect Special Edition: Audit Committee Disclosure BoardroomDirect Special Edition: Audit Committee Disclosure
The Center for Audit Quality has just released a paper titled Enhancing the Audit Committee Report: A Call to Action. This edition of BoardroomDirect examines that call to action.

2013 State of the internal audit profession study 2013 State of the internal audit profession study
Our 9th annual State of the Internal Audit Profession Study indicates that internal audit needs to do more to improve its performance and show how they are contributing to the organization’s risk management.

AC Insights — Summer 2013 AC Insights — Summer 2013
AC Insights provides audit committee members with a summary of financial reporting developments for public companies using IFRS or US GAAP.

Capital Markets Flash - Q2 Deals Quarterly Capital Markets Flash — Q2 Deals Quarterly
Despite a 62% increase in M&A activity in value terms over the previous quarter, Q2 2013 was the second quietest quarter since Q2 2010.

Directors’ Cut on Anti-Corruption Compliance Directors’ Cut on Anti-Corruption Compliance
This paper discusses anti-bribery and corruption laws and the factors directors need to be aware of in order to comply with new requirements.

Cleaning up corruption Cleaning up corruption
In recent years, risks around bribery and corruption have risen as prime concerns among business leaders in part due to enforcement trends that include a greater focus on the prosecution of individuals.

Top 10 questions directors should ask about cloud computing Top 10 questions directors should ask about cloud computing
Cloud computing provides businesses with many advantages such as increased efficiency and reduced IT costs, but it also brings numerous considerations audit committees and management need to address.

Directors' Cut — Cloud computing and IT risks Directors' Cut — Cloud computing and IT risks
As directors and audit committee members, it’s time to re- evaluate how companies are adopting new technologies and what it means for the security of their sensitive and critical information.

2013-01-17 AC Insights – January 2013 2013-01-17 AC Insights – January 2013
In this edition, we cover the new IFRS fair value measurement standard which is effective January 1, 2013, in addition to other amendments also effective January 1, 2013.

Financial Reporting Release, January 2013 Financial Reporting Release, January 2013
This issue discusses the efforts of the IASB and FASB to improve and converge IFRS and US GAAP, as well as the steps Canada is taking towards enhancing audit quality.

Top 10 questions directors should ask re: social media Top 10 questions directors should ask re: social media
Directors particularly need to understand the social media issues and opportunities facing their organization, and more importantly ask management the right questions.

A report to the Audit Committee on our quality controls - November 2012 A report to the Audit Committee on our quality controls - November 2012
This report highlights PwC's quality control system and how it complies with the standards set out by the CICA.

Managing Project Risk: Questions boards should be asking Managing Project Risk: Questions boards should be asking
The following publication discusses the six pillars of project risk management and what Boards can do to provide oversight on projects.

Summary of the EC Legislative Proposals on Audit Policy Summary of the EC Legislative Proposals on Audit Policy
This briefing provides an update on the proposed legislation being considered by the European Commission and debated in the European Parliament and the Council of Ministers, which could significantly affect the relationship between businesses and their auditors in Europe.

Financial Reporting Release, January 2012 Financial Reporting Release, January 2012
In this issue we explain what the problems with transitioning to IFRS are, what the alternative might be and when it might happen.

Annual Corporate Director Survey 2011 findings Annual Corporate Director Survey 2011 findings
More than 800 corporate directors shared their thinking on the current business and regulatory issues in the annual corporate directors survey conducted by PwC.

Continuing the conversation: Directors speak Continuing the conversation: Directors speak
Find out what audit committee members have to say about SEC regulations, the whistleblower bounty program, CEO succession, and more.

The Quarter Close - Directors edition The Quarter Close - Directors edition
This quarterly publication is designed to keep audit committee members informed about the latest accounting and financial reporting issues.

PwC's observations on the Jenkins report PwC's observations on the Jenkins report
Read our in-depth analysis and listen to our podcast to learn what the Jenkins report means for innovation in Canada.

10Minutes on doing deals in China 10Minutes on doing deals in China
Read our in-depth analysis and listen to our podcast to learn what the Jenkins report means for innovation in Canada.