Download our fourth quarter 2020 update for the latest issues facing audit committees.
This update provides a summary of some of the more important fourth quarter 2020 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.
- Key audit committee considerations for COVID-19
- Regulatory update – Other
- Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information
- Disclosure of payments by resource extraction issuers
- PCAOB requirement for auditing standards
- SEC hot topics
- Human capital disclosures
- Critical Audit Matters (CAMs)