Audit committee quarterly update
Download our fourth quarter 2022 update for the latest issues audit committees are facing.
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.
- 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