United States

2017 in review: Insights for audit committees


SEC Chief Accountant Wes Bricker has emphasized the importance of audit committees’ work and has spoken about ways to reinforce audit committee effectiveness, including the need for audit committee members to stay current regarding relevant accounting and financial reporting developments. In 2017 in review: Insights for audit committees, we highlight a few developments affecting audit committees:

  • The new auditor reporting model
  • New accounting standards
  • Pay ratio disclosures
  • The audit committee’s role in cybersecurity matters
  • Increased voluntary reporting by audit committees
  • Tax reform

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