Audit committee quarterly update

This update provides a summary of some of the more important third quarter 2023 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

• SEC adopts rules on cybersecurity risk management, strategy, governance, and incident disclosures by public companies
• SEC enhances the regulation of private fund advisers
• SEC adopts rule enhancements to prevent misleading or deceptive investment fund names