At the beginning of each year, many accounting and consulting firms present their views on the issues that should be on audit committee agendas during the next 12 months. For 2026, those papers inclu
The Center for Audit Quality (CAQ) has released an analysis of S&P 500 company Form 10-K disclosures on climate, artificial intelligence, and digital assets. Analysis of S&P 500 Companies’ 10-Ks pro
Members of the Public Company Accounting Oversight Board’s Investor Advisory Group (IAG) have published The Second Annual Investor Advisory Group Most Decision-Useful Critical or Key Audit Matters For
