2023 Q1: Topics for your next audit committee agenda

Overview

Audit committees have a critical oversight responsibility and committee members must stay up to date about changing regulations, reporting guidelines and dynamic expectations. Our quarterly audit committee special edition offers potential topics for inclusion in your upcoming audit committee meeting.

Each quarter we provide highlights of trending financial reporting topics as well as helpful links guiding you to more information.

As you perform your oversight responsibilities and plan your next audit committee meeting agenda, check in each quarter for our updated summary document. Here is a glimpse of what to expect:

1. Financial reporting topics

2. Committee related topics for the audit committee as well as other closely related committees

3. Recurring items for every audit committee meeting:

• Hotline complaints and code of conduct violations
• Changes in the regulatory environment
• Private and executive sessions
• Discussions with CIO, CISO, General Counsel and Head of Tax as needed
• Related-party transactions