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Transparency › Audit Committee

WilmerHale

Fifth Annual CAQ Audit Committee Transparency Barometer Report Shows ‘Encouraging’ Trends in Voluntary, Enhanced Audit Committee...

WilmerHale on

Last week, the Center for Audit Quality and Audit Analytics recently released their fifth annual Audit Committee Transparency Barometer report. As in past years, the groups “continue to observe encouraging year-over-year...more

Cooley LLP

Blog: Center for Audit Quality provides tool to help audit committees assess non-GAAP financial measures

Cooley LLP on

The Center for Audit Quality has released a new tool, Questions on Non-GAAP Measures: A Tool for Audit Committees, to help audit committees cope with non-GAAP financial measures (NGFMs). Rather than provide a checklist, the...more

WilmerHale

CAQ Issues Non-GAAP Tool for Audit Committees

WilmerHale on

As has been widely reported, in recent months the Securities and Exchange Commission has raised concerns about the use of non-GAAP measures by public reporting companies, through public speeches, revised compliance guidance...more

Katten Muchin Rosenman LLP

SEC Seeks Comment on Possible Enhancement of Audit Committee Disclosures

Katten Muchin Rosenman LLP on

On July 1, the Securities and Exchange Commission published a concept release to seek public comment regarding the potential enhancement of audit committee disclosure requirements, particularly as such disclosure relates to...more

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