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The responsibilities of the audit committee are significant and continue to expand. As year-end approaches, our guide can help you prepare for the external audit, stay on top of emerging matters, and enhance committee effectiveness.
It’s been a year of change, from a new administration to new standards, SEC happenings, and more. As you navigate what it all means for your audit committee, we’ve boiled the ocean down to nine timely topics that are likely to come up as you close out the year and move into Q1:
| 1. Year-end considerations for the external audit |
2. Keeping an eye toward emerging risks around the corner |
| 3. Audit committee oversight of AI may need to evolve as the cyber risk landscape evolves |
| 4. Leveraging the assessment process to drive effectiveness |
| 5. SEC comment letter trends |
| 6. Keeping a focus on off-balance sheet arrangements |
| 7. Preparing for newly effective, recently issued, and emerging accounting standards |
8. OECD Pillar Two – Global minimum tax developments |
| 9. Benchmarking audit committee disclosure in the proxy statement |
Read our full guide to find out what you need to know about each of these topics and some smart questions to ask about each so you can enhance your oversight.
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