Current developments for audit committees is PricewaterhouseCoopers' annual update informing audit committee members of current business and regulatory developments affecting their responsibilities.
|  2006 current developments for audit committees (428kb)
- Landmark court decisions
- Dealing with investors who may have conflicting objectives
- 404 and efforts to achieve sustainable compliance going forward
- SEC areas of focus, emphasizing transparency
- Developments in the international arena, marked by accelerating progress toward convergence
- Major new financial reporting pronouncements
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2005 current developments for audit committees (466kb)
- Developments surrounding first-year Section 404 reporting, which is challenging companies in ways never before experienced
- New York Stock Exchange rule changes
- Revisions to Organizational Sentencing Guidelines
- New SEC rules
- Impact of tax reforms
- New auditing standards and rules affecting auditors
- Rules affecting foreign issuers
- Evolving financial reporting pronouncements
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2004 current developments for audit committees (172kb)
The 2004 annual update covered changes affecting the composition, structure, and responsibilities of audit committees and boards, including expanded disclosure requirements driven by Sarbanes-Oxley and the many related implementation rules issued by the SEC and the stock exchanges.
The publication also described Section 404 reporting, other SEC initiatives for improving the quality of corporate reporting, important new rules for auditors, rules affecting foreign issuers, and new accounting rules.
Order a hard copy of this publication.
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