
Closing The Transparency Gap: Aligning Audit Committee Actions With Disclosures
The most effective audit committees treat disclosure as a strategic communication opportunity, not a compliance burden.
COMMITTEE SPOTLIGHT
Insights for directors serving on the audit committee, presented in collaboration with the Center for Audit Quality.
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The most effective audit committees treat disclosure as a strategic communication opportunity, not a compliance burden.

By conducting a disciplined assessment of the external auditor’s independence, technical proficiency and overall performance, audit committees reinforce a critical safeguard.

Effective oversight by strong, active, knowledgeable and independent audit committees significantly furthers the collective goal of providing high-quality, reliable financial information in the capital markets.

The 2025 Audit Committee Practices report sheds light on the latest trends, priorities, challenges and practices to promote audit committee effectiveness.

Auditors are uniquely positioned to enhance trust and confidence in AI. Key takeaways about how auditors’ tried-and-true approach and evolving skillset supports this ever-changing landscape.

The latest collection of regulatory updates, stakeholder resources and hot topics on the horizon to keep audit committees in the know.
COMMITTEE SPOTLIGHT

Senior Director, Center for Audit Quality

Senior Manager, Center for Audit Quality