As the 2019 calendar year-end financial reporting season approaches, we are providing observations and reminders on a number of potential areas of focus for audit committees. Issuers and independent auditors also should be mindful of these considerations with an eye toward ensuring that audit committees have the resources and support they need to fulfill their obligations. To be sure, the scope of an audit committee’s work is broad and includes a variety of important responsibilities, and the observations and reminders noted below are not intended to reflect a comprehensive list of these responsibilities. It is our intention that these observations and reminders will assist audit committees carrying out their year-end work, including promoting efficient and constructive dialogue among audit committees, management and independent auditors in these and other areas.
‘Enforcement 40’ for 2020
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