Audit Committee Resource Center

Audit Committee Resource Center

Since the passage of the Sarbanes-Oxley Act in 2002, audit committees have faced increased regulation and responsibility. This resource center contains the guidance necessary to understand these regulations and promote effective audit committee practices.

Videos and Webinars

What Does the Election Mean for Tax Policy in 2021? What Is the Board's Role in Financial Reporting Oversight? Defining Corporate Culture (CAQ) Critical Audit Matters, Investors, and Investor Relations (CAQ) The Global Company Audit Committee


Cyber-Risk Oversight Certificate Course Directorship Essentials: Compliance and Ethics Directorship Essentials: Risk Oversight Master Class NACD Summit Virtual Director Professionalism®

The Audit Committee’s Role and Scope

2021 Audit Committee Transparency Barometer (CAQ) 2021 Audit Committee Guide (KPMG) Internal Audit Assessment Tool (IIA) Conversations with Audit Committee Chairs (PCAOB) On the 2021 Audit Committee Agenda (KPMG) Implications of COVID-19 on Audit Committees Auditors Can Help Directors Cope with the Changing Information Landscape The Role of Auditors in Company-Prepared Information: Present and Future (CAQ) External Auditor Assessment Tool (CAQ)

The Audit Committee’s Role in Financial Oversight

Governing Through Regulatory Change: A Focus on Financial Reporting, Accounting, Auditing, and Related Governance Matters Case Studies of Hypothetical Reporting Fraud Scenarios (Anti-Fraud Collaboration) Financial Reporting: Getting Behind the Numbers Implications of the New Revenue Recognition Standard Next-Generation Financial Disclosures

The Audit Committee’s Role in Non-Financial Oversight

Understanding Nonfinancial Metrics Director Essentials Defining the Audit Committee’s Role in ESG Oversight Audits Involving Cryptoassets (PCAOB) Assessing Corporate Culture (CAQ) ESG Reporting and Non-GAAP Measures in Incentive Compensation Plans Governing Digital Transformation and Emerging Technologies A Board-Level View of Strategic Risks Checking the Box Is Not Enough: How To Sustain an Ethical Corporate Culture 2019 Audit Committee Pulse Survey (KPMG) Linking Nonfinancial Metrics to Strategy and Culture

Ensure Effective Management Reporting

2020 Audit Committee Transparency Barometer (CAQ) Updating the Auditor’s Report: Opportunities and Challenges Big Data and the Audit Committee

Understand Recent Changes to Regulations and Standards

Get Up to Speed on Critical Audit Matters (CAQ) Keeping Up with 2019 Regulatory Priorities The Role of the SEC Sarbanes-Oxley Act: SEC Standards Relating to Listed Company Audit Committees (SEC) Requirements for Audit Committees: Sections 303A.06 and 303A.07 (KPMG)