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Audit Committee Brief — October 2017

Published on: Oct 18, 2017

This issue discusses the following topics:

  • SEC details its approach to cybersecurity.
  • Deputy chief accountant considers the role of audit committees in the implementation of new GAAP standards.
  • SEC issues proposed rule to modernize and simplify certain Regulation S-K requirements.
  • SEC issues new and revised guidance to clarify its CEO pay ratio rule.
  • PCAOB issues supplemental request for comment on new requirements for a lead auditor’s use and supervision of other auditors.
  • PCAOB issues audit practice alert related to the new revenue standard.
  • FASB proposes amendments to the new leasing standard
  • SEC provides regulatory relief for entities affected by the recent hurricanes.
  • User-friendly podcast: Deciphering the new revenue recognition standard.


Correction list for hyphenation

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