Resources for audit committee members for public, private, not for profit and government organizations. AICPA Resources Audit Committee Briefs Audit Committee E-Alerts Audit Committee Toolkits Audit Committee Matching System Center for Audit Quality Governmental Audit Quality Center Employee Benefit Plan Audit Quality Center Other Resources Jumpstart Our Business Startups Act Frequently Asked Questions World Economic Forum Global Risks 2012 SEC Division of Corporation Finance - Compliance and Disclosure Interpretations COSO guidance on Internal Control and Enterprise Risk Management Financial Reporting After The Subprime Crisis: New Challenges For Audit Committees Deterring and Detecting Financial Reporting Fraud—A Platform for Action Source: Center for Audit Quality, Published 2010 NYSE-Sponsored “Commission on Corporate Governance” Outlines Key Governance Principles Where Boards of Directors Currently Stand in Executing Their Risk Oversight Responsibilities SEC Corp Fin Updates Financial Reporting Manual - On Jan. 19, 2012, the U.S. Securities and Exchange Commission's Division of Corporation Finance (Corp Fin) released an updated version. CAQ In-depth Guide to Public Company Auditing and video that explains how independent external auditors evaluate a public company's financial statements. SEC Study on Internal Control and Section 404(b) of the Sarbanes-Oxley Act of 2002 SEC Report Recommends No New SOX 404(b) Exemptions SEC Adopts Rules to Establish Whistleblower Program 2011 Internet Version of Government Auditing Standards (August 2011) Briefing Paper for Financial Reporting- Measurement Uncertainty in Financial Reporting: How Much to Recognize and How Best to Communicate It Sustainability: Environmental and Social Issues Briefing PCAOB Staff Audit Practice Alert No. 9, Assessing and Responding to Risk in the Current Economic Environment Article: Knowledge Sharing to Deter and Detect Fraud, Report: Deterring and Detecting Financial Reporting Fraud- A Platform for Action- Source: Center for Audit Quality, Published 2010 COSO Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies: Publication
Resources for audit committee members for public, private, not for profit and government organizations. AICPA Resources
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