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Audit committee quarterly update

January 23, 2023 Article 9 min read
Diane Kirk
Download our fourth quarter 2022 update for the latest issues audit committees are facing.
Three business professionals talking in a conference room.This update provides a summary of some of the more important fourth quarter 2022 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.

Topics include:

  • SEC chief accountant discusses auditor’s responsibility for fraud detection
  • Compensation recovery listing standards and disclosure rules
  • SEC staff issues guidance on crypto assets
  • Updates to compliance and disclosure interpretations
  • Impact of critical audit matters
  • Center for Audit Quality: 2022 Audit Committee Transparency Barometer Report
  • Center for Audit Quality’s second annual analysis of S&P 500 ESG reporting
  • SEC hot topics
    • Uncertain economic environment
    • Environmental, social, and governance
    • Non-GAAP measures
    • Disaggregation of financial information
    • Digital assets

Archived audit committee updates:

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