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October 7, 2020 Article 10 min read

Download our third 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 third 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
    • 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) 

Archived audit committee updates: