Governing Through Regulatory Change: A Focus on Financial Reporting, Accounting, Auditing, and Related Governance Matters

In brief: Because COVID-19 has impacted the regulatory environment, boards have had to stay focused on developments impacting financial reporting, accounting, and auditing. This brief, written by Deloitte and originally appearing in the 2020 Governance Outlook: Projections of Emerging Board Matters, provides boards with ways to assess the risks that regulatory changes may bring to their corporations.

This resource can help your board to

• prepare for changes to the regulatory environment,
• consider the risks to the corporation from proposed regulatory changes, and
• evaluate the corporation’s adjustments to regulatory changes.

Most relevant audiences: Lead directors, risk committee chairs, risk committee members, audit committee chairs, and audit committee members