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Most Recent NACD Resources and Events

Talk to Your Auditors About Cybersecurity

If youve ever seen a television ad for a prescription drug, chances are you heard a soothing voice urging you to talk to your doctor about the treatment in question. Now, I may not have a silky voice fit for TV, but I do have a similar message for the distinguished readers of the NACD... Read More...

Blogs | May 8, 2018

A Seminal Challenge for the Audit and Compliance Committee

Federal deregulation efforts are taking place while at the same time we are witnessing heightened expectations of governance accountability. The rapid convergence of these two trends is creating a seminal challenge for the audit and compliance committee of many corporate boards. At the surface, it i...

Blogs | April 10, 2018

Updating the Auditors Report: Opportunities and Challenges

The new audit report is a great opportunity for the profession. So spoke Marty Baumann, chief auditor and director of professional standards at the US Public Company Accounting Oversight Board (PCAOB), at a panel during the American Accounting Association (AAA) Auditing Sections midyear meeting this...

Blogs | April 3, 2018

Why Small-Cap Boards Should Adopt Stock Ownership Guidelines

The number of smaller public companies with SOGs for directors is comparatively low, but growing fast. Small-caps should get ahead of this curve.

Articles | April 2, 2018

Getting Behind the Numbers

In brief: Effective oversight of financial reporting is a crucial board (and specifically audit committee) responsibility. Getting Behind the Numbers is designed to help directors understand the key concepts of financial reporting: the balance sheet, the income statement, the statement of cash flow...

Research | March 19, 2018

What to Look for in an Effective Audit Committee Chair

The entire board relies on the hard work of the audit committee to meet its overall objectives. But audit committees today are faced with the heavy burden of regulatory mandates and growing investor expectations. Workloads are increasing, and they have to oversee more complex areas. Many audit commi...

Blogs | March 13, 2018

NACD Directorship Feature Story: "Honing Skepticism"

Remember President Ronald Reagans foreign policy mantra, Trust, but verify? That idea is at the heart of a collaboration by leading business organizations, including NACD, to prevent fraud by honing the skill of skepticism in the financial reporting chain,which leads right through the boardroom.Edit...

Research | February 27, 2018

NACD Audit Committee and Compensation Committee Chair Advisory Council: Nonfinancial Metrics, Strategy, and Culture

In brief:Nonfinancial metrics are increasing in prevalence and importance. In today’s changing business climate, choosing which nonfinancial measures to use to assess and communicate company performance has become a critical task for management teams and boards. In the fall of 2017, NACD, Fari...

Research | February 16, 2018

What Every Corporate Director Should Know About the New Tax Law-Part 1

The Tax Cuts and Jobs Act of 2017 (Tax Act) has sweeping ramifications. These range from mechanical compliance issues (e.g., revised withholding rates for employees) to strategic concerns that must ultimately be decided in the boardroom. For domestic corporations and foreign corporations with U.S. o...

Blogs | February 15, 2018

AICPA Framework Aims to Simplify, Strengthen Cyber-Risk Oversight

Directors walked away from this Roundtable with a better sense of the practices boards are already using, and how the AICPAs SOC for Cybersecurity and other frameworks can provide additional guidance.

Articles | February 1, 2018

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