Audit Committee Issues

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Audit Committee Effectiveness

US: Introducing the Audit Committee Excellence Series
How does an audit committee “raise the bar” on its performance? PwC helps address this question.

US: US: The Quarter close: Directors Edition
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues.

US: Key considerations for board and audit committee members
This report addresses the changing boardroom agenda and outlines topics that can provide a basis to help enhance the quality of board and management discussions in the coming year.


Financial and Regulatory Reporting

Canada: Canada: Financial Reporting Releases
The state of the GAAP convergence includes Revenue from contracts with customers, Financial instruments, Impairment of loans and trade receivables and more.

Canada: Audit Committee Working Group discussion paper
PwC's response to the Audit Committee Working Group (ACWG) of the Enhancing Audit Quality initiative discussion paper considering ways that audit committees can enhance audit quality.

Canada: AC Insights – Winter 2014
AC Insights provides audit committee members with a summary of financial reporting developments for public companies using IFRS or US GAAP.


Important Business Issues

Canada: Top 10 questions to ask about information management and Big Data
Our list of questions all boards and management teams should be asking when thinking about information management and Big Data in your organization is available for download.

Canada: Top six questions directors should ask about conflict minerals
Have your board and management addressed the risks related to conflict mineral reporting? Learn what questions need to be asked now to be prepared for the new rule.