Download our third quarter 2020 update for the latest issues facing audit committees.
This update provides a summary of some of the more important third quarter 2020 accounting, financial reporting, and regulatory activities. The content is not meant to be all-inclusive.
- Key audit committee considerations for COVID-19
- SEC COVID-19 response
- Center for Audit Quality COVID-19 resources
- Public Company Accounting Oversight Board COVID-19 insights
- Regulatory update – Other
- Modernization of shareholder proposal rule
- Disclosures for banking registrants
- Disclosures of business, legal proceedings, and risk factors under Regulation S-K
- Accredited investor definition
- Critical Audit Matters (CAMs)