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January 15, 2021 Article 10 min read

Download our fourth quarter 2020 update for the latest issues facing audit committees.

Business professionals using a whiteboard in a meeting

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.

Topics include:

  • 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) 

Archived audit committee updates: