Board Matters Quarterly - Issue 14: December 2012

Year-end issues the audit committee should consider

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As the audit committee (AC) find themselves in the middle of another year-end reporting season, they continue to face change, economic volatility, and regulatory landscape being re-shaped by the proposed and implemented regulatory changes.

This article is designed to help AC navigate this challenging environment. We lay out questions the AC should consider asking as they prepare for their upcoming discussions with management and the external auditors. We also provide additional insights and references to EY publications where AC can learn more about the topics covered.

Inside this section:

1. Financial reporting and disclosures
2. Accounting changes
3. Regulatory developments
4. Risk management
5. Tax

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