2017 Audit Committee Transparency Barometer

The Center for Audit Quality has released its fourth annual Audit Committee Transparency Barometer. The Barometer, compiled and published in partnership with Audit Analytics, provides a year-over-year comparison in key audit committee disclosure areas and assesses the extent of audit committee disclosures … Continue reading

Risk of Internal Controls Failures

Companies are required to maintain and assess the effectiveness of Internal Controls over Financial Reporting (ICFR). Accelerated Filers are required to provide an audit report on the effectiveness of ICFR. For Non-Accelerated Filers, only a management assessment is required. The … Continue reading