Audit committee quarterly update

This update highlights important year-end 2018 issues facing audit committees. The content is not meant to be all-inclusive.

Topics include:

• Critical audit matters
• Audit committees
• Cybersecurity
• SEC hot topics
  • Non-GAAP measures
  • LIBOR
  • Tariffs
  • Brexit
  • Rising interest rates
  • SAB 74 disclosures for new accounting standards
  • Management's assessment of control deficiencies
  • ICFR
• 2019 quarterly shareholders equity analysis