Corporate Governance Concern: Accounting Department Compliance

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As companies gain familiarity with FASB’s Accounting Standards Codification (ASC), and with International Financial Reporting Standards (IFRS), audit committees should ensure that the accounting departments of the companies on whose boards they serve are adequately staffed and resourced to cope with present and looming changes to the financial reporting landscape. Doing so should be seen as central to the governance duties of the committee.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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