Governance Resources

Audit Committee

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Committees & Roles

Core Oversight Topics

Audit Committee Blueprint

Our staffʼs suggestions for the best on this topic.

Blue Ribbon Commission

Report of the NACD Blue Ribbon Commission on the Audit Committee

A foundational look at the mandate of the audit committee—and how itʼs changing.
Director Essentials

Understanding Nonfinancial Metrics

Learn how metrics for performance are changing at the speed of business.
Director FAQ

Oversight of the Independent Auditor

A quick—start guide to the boardʼs role and responsibility with this critical function.

Practical tools, templates, and more to put into action at your next meeting.

Boardroom Tool

Audit Committee Charter Tool

Consult this charter quick-start guide as a test for best practices.
Agenda Template

Sample Audit Committee Agenda

Fast-track your review of this key committeeʼs agenda with this sample.
Policy Template

Audit Committee Whistleblower Policy

Review your companyʼs whistleblower policy against this sample.

A selection of editorial content from Directorship^® magazine, including online exclusives.

Online Article

What’s Keeping Audit Committee Members Up at Night?

Review what this bellwether committee spies over the horizon.
Online Article

Your Audit Committee May Be Due for a Composition Change

It may be time to take a fresh look at your audit committee’s structure and practices.
Online Article

Improving Audit Committee Effectiveness

The strength of our public company financial reporting system relies on you.
Online Article

How Transparent Is Your Audit Committee? Three Reasons to Increase Disclosures

Opportunities remain for public companies to increase audit committee transparency.

Links to key resources, regulators, rulemakers, and governance-specific context.

Commentary

Harvard Law School Forum on Corporate Governance

Browse expert commentary on audit committee matters.
Advice

KPMG Board Leadership Center

Explore a pithy set of insights on audit committee matters from the firm.

The most influential conference for board directors