United States

2019 Audit Committee Transparency Barometer

FINANCIAL REPORTING INSIGHTS  | 

The Center for Audit Quality and Audit Analytics recently released their 2019 Audit Committee Transparency Barometer. This annual publication gauges how public company audit committees approach the public communication of their external auditor oversight activities. The Barometer measures the existence of certain proxy disclosures related to audit firm selection, audit firm compensation, audit firm evaluation/supervision, audit partner selection and cybersecurity by companies in the S&P 500 index of large-cap companies, the S&P MidCap 400 and the S&P SmallCap 600. The publication also provides examples of effective disclosure.

 

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