Governance
Keep up to date on the most recent governance developments
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q1 2013
4/3/2013 | Center for Board Governance
Quarter close
The quarter close — Second quarter 2013: Publication and new video perspectives6/18/13 | Assurance services
This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q2 publication and view our new video perspectives.
- Regulatory and standard-setting developments -- June 17, 2013
6/17/13 | Assurance services
This document provides a high-level summary of activities of the FASB, PCAOB, SEC and related international developments that may be of interest to audit committees, companies, and their stakeholders. It includes some of the relevant regulations, standards, and guidance that were recently issued or are on the horizon, both inside and outside of the U.S.
Corporate Governance Series
BoardroomDirect Special Edition: ProxyPulse6/6/13 | Center for Board Governance
This issue of BoardroomDirect is a Special Edition that introduces ProxyPulse, a collaboration between Broadridge Financial Solutions and PwC's Center for Board Governance.
Corporate Governance Series
BoardroomDirect: Update on current board issues - May 20136/5/13 | Center for Board Governance
This issue of BoardroomDirect® focuses on what directors should do regarding risks related to illegal insider trading and two new PwC publications on IPO governance. It also addresses how vital it is for multinationals to correctly gauge China’s economic growth and the PCAOB’s reproposed Related Parties standard and Unusual Transactions amendments.
Webcast
Controlling your master data through data governance excellence webcast – June 19, 2013Energy & mining
To gain strategic insight into their businesses and reduce costs, companies need timely and accurate data. Data governance is a framework of capabilities that includes policies and standards, processes, technology and organization as part of a sustaining solution to cleanse material master data and maintain data quality.
Corporate Governance Series
BoardroomDirect: Update on current board issues - April 20134/25/13 | Center for Board Governance
This issue of BoardroomDirect® addresses cybersecurity risk being a board priority, the SEC applying website guidance to company social media use, the US Chamber publishing proxy advisor principles, PwC‘s 2013 State of the Internal Audit Profession Survey, NYC attorneys asking NYSE to reconsider its audit committee risk rule, and COSO issuing an updated framework next month.
Corporate Governance Series
Governance for Companies Going Public - What Works Best4/23/13 | Center for Board Governance
This publication is a guide to help both directors and executives of companies planning an IPO think through the many governance decisions needed. It creates context for the IPO and the directors’ roles and covers building the board, understanding the myriad governance influences, providing proper protection for directors, and preparing for your first year as a public company.
Corporate Governance Series
Going Public? Five governance factors to focus on4/23/13 | Center for Board Governance
This publication highlights five key governance considerations you’ll want to keep in mind as you contemplate a public offering.
Webcast
The Board's role in the oversight of strategic growth through capital projects and other significant transactions webcast – April 16, 2013Center for Board Governance
PwC's Center for Board Governance invites you to attend the next Center for Board Governance Quarterly Webcast Series, designed to help audit committee and board members more effectively meet the challenges of their critical roles.
Corporate Governance Series
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q1 20134/3/13 | Center for Board Governance
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues that impact board decisions and company policies.
Corporate Governance Series
BoardroomDirect: Update on current board issues - March 20133/28/13 | Center for Board Governance
This issue of BoardroomDirect® addresses board oversight of capital projects, PCAOB’s release of PwC’s Part II of 2008 and 2009 inspection reports, SEC’s use of high-tech tools to stop fraud, a petition to shorten the beneficial ownership filing deadline, and the commission’s plans to issue a disclosure paper in the next couple of months.
Quarter close
The quarter close — First quarter 2013: Publication and new video perspectives3/18/13 | Assurance services
This edition of The quarter close highlights current developments in financial reporting, including key standard-setting developments in revenue, financial instruments, and other hot topics, as well as SEC and PCAOB regulatory updates.
Corporate Governance Series
Shareholder questions: considerations for 2013 annual meetings3/18/13 | Assurance services
This PwC publication is intended to help management and the board of directors of public companies prepare for the annual meeting of shareholders. It contains example questions on topics that may be top-of-mind for shareholders, along with background information and suggested actions for management’s consideration.
- Regulatory and standard-setting developments -- March 18, 2013
3/18/13 | Assurance services
This document provides a high-level summary of activities of the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), the Public Company Accounting Oversight Board (PCAOB), and others that may be of interest to audit committees, companies, and their stakeholders. It includes some of the relevant regulations, standards, and guidance that were recently issued or are on the horizon, both inside and outside of the U.S.
Corporate Governance Series
BoardroomDirect: Update on current board issues - February 20133/4/13 | Center for Board Governance
This issue of BoardroomDirect® covers PwC’s Key questions for board and audit committee members and 16th Annual Global CEO Survey, the need for directors to understand IT and social governance, the latest news on the 2013 proxy season, the new audit committee communication auditing standard, and the nomination of Mary Jo White as the next SEC chair.
Webcast
PwC's 2013 State of the Internal Audit Profession: The Audit Committee Perspective webcast – March 26, 2013Risk Assurance
In this webcast, PwC looks at the latest trends and themes presented in our 2013 State of the Internal Audit Profession Study. This webcast also features a panel of experienced Audit Committee members who share their perspectives on risk and internal audits role in helping companies manage the evolving risk landscape facing companies today.
10Minutes
10Minutes on shaping the boardroom agenda2/27/13 | Center for Board Governance
This edition of 10Minutes outlines key points from PwC’s 2012 Annual Corporate Directors Survey that illustrate how boards are working to improve their oversight.
Corporate Governance Series
BoardroomDirect: Update on current board issues - January 20132/7/13 | Center for Board Governance
This issue of BoardroomDirect® covers PwC’s Key questions for board and audit committee members and 16th Annual Global CEO Survey, the need for directors to understand IT and social governance, the latest news on the 2013 proxy season, the new audit committee communication auditing standard, and the nomination of Mary Jo White as the next SEC chair.
Corporate Governance Series
Key questions for board and audit committee members, 2013 edition1/31/13 | Center for Board Governance
The 2013 edition addresses current regulatory activities in Washington, significant financial reporting matters, the new tax law and potential corporate tax reform, information technology oversight, as well as other topics that boards and audit committees should discuss with management at year-end and throughout the year.
Corporate Governance Series
To the point: Current issues for boards of directors - Winter 20131/28/13 | Center for Board Governance
The Winter 2013 focuses on what directors should know about (1) new guidance from the SEC and DOJ about the Foreign Corrupt Practices Act and (2) policy updates from the ISS on executive compensation, board response to proposals with majority shareholder support, and hedging of company stock. It also includes an article on what directors should understand about data security and the likelihood of a cyberattack on their company.
Webcast
Year-end questions for audit committees webcast – January 16, 2013Center for Board Governance
Join our panel for a discussion on the issues they expect audit committees to face at year-end and throughout the year. They will also address current activities in Washington, key financial reporting developments, IT oversight, and tax proposals.
Corporate Governance Series
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q4 201212/20/12 | Center for Board Governance
The quarter close — Directors edition is designed to keep directors informed about the latest accounting and financial reporting issues. We create this version specifically for audit committee members and financial experts, basing it upon The quarter close, which is intended primarily for CFOs and Controllers. The Q4-2012 edition discusses items including:
Corporate Governance Series
BoardroomDirect: Update on current board issues - December 201212/19/12 | Center for Board Governance
This issue of BoardroomDirect® covers the relationship between the board and CIO regarding IT oversight, PwC's Our focus on audit quality report, the latest SEC whistleblower data, the SEC's leadership change and the release of a resource guide on the Foreign Corrupt Practices Act.
Corporate Governance Series
Board Governance Series - Volume 2212/18/12 | Center for Board Governance
This issue of the Corporate Board Member magazine series, by external corporate governance thought leaders on current issues impacting board and audit committee members, includes an interview with Mary Ann Cloyd, Leader of PwC's Center for Board Governance, on what directors need to know about conflict minerals. Other articles in this volume include compensation committee basics and dealing with cyber risk.
Quarter close
The quarter close — Fourth quarter 2012: Publication and new video perspectives12/12/12 | Assurance services
This edition of The quarter close has the latest updates and timely reminders to help you navigate your year-end reporting process with a number of hot topics, including fair value, asset impairments, pensions, valuation allowances, and more.
- Current developments for mutual fund audit committees: September 30, 2012
11/16/12 | Asset management
This edition of Current Developments includes articles on the adoption of a new Auditing Standard by the PCAOB, regulatory highlights from a PwC Mutual Fund Directors Roundtable, and potential implications for mutual funds surrounding the uncertain fate of the 2001 and 2003 tax cuts.
Corporate Governance Series
BoardroomDirect: Update on current board issues - November 201211/9/12 | Center for Board Governance
This issue of BoardroomDirect® from PwC covers income tax accounting, bridging the IT confidence gap, proxy issues, auditor evaluation tool for audit committees, and FASB and IASB make progress on revenue redeliberations.
- PwC mutual fund directors roundtable 2012 highlights
10/22/12 | Asset management
PwC invited independent directors from the boards of mutual fund complexes to discuss issues facing the industry, including new and forthcoming regulations, adopting leading-edge practices in risk management and valuation, conducting effective contract review processes and improving the effectiveness of boards.
Corporate Governance Series
Directors and IT: What Works Best™10/10/12 | Center for Board Governance
A user-friendly board guide for effective information technology oversightThis two-part comprehensive guide was developed to help directors bridge the "IT confidence gap." Part 1 outlines a structured and efficient six-step oversight process to help directors determine and execute their approach to IT oversight. Part 2 provides background information, potential rewards and risks, and board considerations for selected IT topics.
Corporate Governance Series
PwC's 2012 Annual Corporate Directors Survey10/1/12 | Center for Board Governance
860 public company directors responded to our 2012 Annual Corporate Directors Survey. Of those directors, 70% serve on the boards of companies with more than $1 billion in annual revenue. As a result, the survey’s findings reflect the practices and boardroom perspectives of many of today’s world-class companies.
Corporate Governance Series
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q3 20129/27/12 | Center for Board Governance
The Q3 2012 edition focuses on the SEC's IFRS Work Plan, an update on Dodd-Frank rulemaking, and progress on FASB projects.
Corporate Governance Series
BoardroomDirect: Update on current board issues - September 20129/26/12 | Center for Board Governance
This issue of BoardroomDirect covers our 2012 Annual Corporate Directors Survey, the annual Carbon Disclosure Project climate change study, the SEC conflict minerals rule, a study on director withhold votes, and the latest internal control guidance from COSO.
Corporate Governance Series
To the point: Current issues for boards of directors - Fall 20129/20/12 | Center for Board Governance
The Fall 2012 edition focuses on (1) the SEC's new conflict minerals disclosure rule, (2) the results of the PwC’s 2012 Annual Corporate Directors Survey, and (3) the PCAOB's new standard to foster communications between auditors and audit committees.
Quarter close
The quarter close — Third quarter 2012: Publication and new video perspectives now available9/17/12 | Assurance services
This edition of The quarter close highlights the SEC report on IFRS, the latest on conflict minerals, health care reform, and several FASB releases that are sure to keep you busy this fall. Video perspectives are also now available.
- Regulatory and standard-setting developments -- September 17, 2012
9/17/12 | Assurance services
As potentially significant regulations and standards emerge from the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), the Public Company Accounting Oversight Board (PCAOB) and others, companies will want to stay ahead of the changes impacting their businesses. This publication provides a high-level summary of some of the relevant guidance, regulations, and standards that were recently issued or are being considered, both in and outside of the U.S.
Corporate Governance Series
BoardroomDirect: Update on current board issues - August 20129/5/12 | Center for Board Governance
This issue of BoardroomDirect® from PwC covers audit firm inspection reports, board declassification, proxy issues, virtual shareholder meeting guidelines, and FASB inputs on disclosure frameworks and a revised asset impairments model.
- Current Developments for mutual fund audit committees: June 30, 2012
8/30/12 | Asset management
This edition of mutual fund audit committee current developments highlights non-agency residential mortgage-backed securities, changes to consolidation as outcome of proposed entity definitions, and FATCA implementation updates.
- World Watch: Issue 1, 2012
7/12/12 | Global accounting consulting services
There is growing recognition of the importance of transparency and common business languages to communicate business information to investors and other stakeholders. This is particularly important in the current business environment. World Watch contains PwC's opinion articles, case studies and worldwide news on governance, reporting and assurance issues affecting business today.
Corporate Governance Series
US corporate governance: Audit committee effectiveness: Audit committee effectiveness: What works best, 4th edition6/29/12 | Center for Board Governance
Global capital markets depend on the quality of financial statements. The audit committee should ensure accurate and transparent disclosure due to increased expectations by shareholders and regulators; heightened scrutiny; increased risk management; and focus on fraud prevention. This publication shares insights on audit committee leading practices
- To the point: Current issues for boards of directors - Summer 2012
6/21/12 | Center for Board Governance
The Summer 2012 edition of To the point focuses on (1) what directors should know about the JOBS Act, (2) why directors should think about mobile technology as a part of the company's overall strategy, and (3) major corporate tax issues and the current climate for tax reform.
Corporate Governance Series
BoardroomDirect: Update on current board issues - June 20126/21/12 | Center for Board Governance
The June 2012 edition of BoardroomDirect marks the conversion of this newsletter to a "monthly" format. This month's newsletter analyzes diversity in the boardroom with a focus on what directors can do to make boards more diverse in gender, ethnicity, industry experience and thought. Other corporate governance topics that are addressed in the newsletter include (1) proposed legislation to prevent directors, officers and employees from using insurance to protect themselves from having compensation clawed back, (2) how the recently enacted JOBS Act affects directors, and (3) the formation of a private company accounting standard-setting council.
Corporate Governance Series
The quarter close - Directors edition: A look at this quarter's financial reporting issues - Q2 20126/21/12 | Center for Board Governance
This quarterly publication is designed to keep directors informed about the latest accounting and financial reporting issues developments. The Q2-2012 edition discusses items including the JOBS Act, the latest on lease accounting, how the fate of health care reform could impact your company this quarter, more on uncertainly in the Eurozone, a proposed new disclosure on liquidity and interest rate risk, an update on Dodd-Frank implementation, SEC push back on non-GAAP measures, IFRS, possible alternatives to mandatory audit firm rotation, PCAOB standard setting, recent FASB activity, corporate governance and more.
Corporate Governance Series
Continuing the conversation - Directors speak2/2/12 | Center for Board Governance
PwC's new publication series is intended to deliver timely content on current issues facing directors of public companies. The second edition in the series focuses on the concerns of director participants at the peer exchanges hosted by PwC in Arizona, New York, and Florida. The SEC enforcement agenda and whistleblower bounty program, CEO succession, executive compensation, and IT risk were among the issues on audit committee members' minds.
Corporate Governance Series
Continuing the conversation - Board renewal1/24/12 | Center for Board Governance
PwC's new publication series is intended to deliver timely content on current issues facing directors of public companies. This edition focuses on Board renewal and addresses the importance of diversity in the boardroom, with a specific focus on diversity of gender and race. It continues a conversation we started at a Fall 2011 Opportunities for Women in the Boardroom event hosted by PwC and the National Association of Corporate Directors.
Corporate Governance Series
Frequently asked questions - A followup to PwC's XBRL webcast5/19/11 | Assurance services
On May 11, 2011 PwC gave a public webcast, How to make the best out of the XBRL situation. During that webcast, over 100 questions were posted to the group. We provide here a response to those questions we felt had broad and general value.