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Audit Committee Brief — A new era in audit committee reporting (February 2014)

Published on: Jan 29, 2014

Regulators, investor advocates, and other stakeholders have increasingly called for companies to build trust with investors in recent years. Much of this attention has focused on the audit committee’s role in supporting investor interests. The calls for increased transparency in the oversight of the independent auditor and other key audit committee duties will likely continue to grow, and audit committees can respond by providing more meaningful disclosures that increase awareness of their responsibilities and how individual committees carry them out. This Audit Committee Brief provides an overview of SEC requirements for audit committee reports and highlights an analysis Deloitte completed in 2013 that took a deeper look at the language audit committees use in their reports in their effort to be more transparent.

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