- Audit Committee Practices ReportThis report highlights top priorities identified by surveyed audit committee members as the regulatory environment grows in complexity. Audit Committee Practices Report: Download PDF We’re excited to publish the fourth edition of the Audit Committee Practices Report, a joint effort between Deloitte’s Center for Board Effectiveness (Deloitte) and the Center for Audit Quality...February 12th, 2025
Publications, Audit Committee, Audit Quality, Emerging Reporting Areas - Analysis of AI-Related Information in S&P 500 Companies’ 10-KsThe CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of AI-related disclosures in those SEC filings. This was our first year performing this analysis over AI-related information. Analysis of AI-Related Information in S&P 500 Companies’ 10-Ks The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of...February 10th, 2025Publications, Auditors, Investors, Emerging Reporting Areas
- Audit Committee Oversight in the Age of Generative AICollective interest in and awareness of generative AI (genAI) has grown exponentially since the public release of several genAI chatbots powered by large language models beginning in November 2022. While artificial intelligence (AI) and machine learning are not new, the accessibility and ease of use provided by genAI chatbots and...July 29th, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Emerging Reporting Areas
- Auditing in the Age of Generative AICollective interest in and awareness of generative AI (genAI) has grown exponentially since the public release of several genAI chatbots powered by large language models beginning in November 2022. While artificial intelligence (AI) and machine learning are not new, the accessibility and ease of use provided by genAI chatbots and...April 4th, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Emerging Reporting Areas
- Summary of the Enhancement and Standardization of Climate-Related Disclosures for InvestorsOn March 6, 2024, the Securities and Exchange Commission adopted The Enhancement and Standardization of Climate-Related Disclosures for Investors. The final rule requires a registrant to disclose certain climate-related information in its registration statements and annual report. The rule aims to provide investors with consistent, comparable, and reliable information about the...March 18th, 2024Publications, Investors, Emerging Reporting Areas, ESG
- Audit Committee Practices Report 2024As the regulatory environment grows in complexity and organizations address new and continuing challenges, additional expectations are placed on audit committees. The scope of their responsibilities continues to expand beyond the traditional remit of financial reporting and internal controls, internal and external audit, and ethics and compliance programs. Topics like...March 12th, 2024Publications, Audit Committee, Audit Quality, Emerging Reporting Areas
- Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research FindingsIn an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks. The...November 17th, 2023Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG
- What Management Needs to Know About the New SEC Cybersecurity Disclosure RulesEarlier this year, the SEC adopted new rules around cybersecurity disclosures. What do audit committees and company management need to know in regards to these new rules and how might they impact reporting and an organization’s cybersecurity program? To help assist company management and other financial reporting stakeholders, the AICPA...September 13th, 2023Publications, Audit Committee, Auditors, Company Management, Cybersecurity, Emerging Reporting Areas
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