5 March, 2019
New guidance pulls non-execs into ‘going concern’ debate
At the current rate, financial reporting watchdogs modify the rules about the much-discussed “going concern” statement every five to seven years. This week the
21 December, 2018
A healthy balance for parent banks
A wide range of post-crisis regulatory reforms has created a more complex governance framework for banks when it comes to managing their local subsidiaries. In the past decade, regulators have impl...
12 December, 2017
‘Communication gap’ found between audit committee chairs and auditors
A "communication gap" between audit committee chairs and auditors over the level of materiality applied during an audit is occurring in a significant number of companies, according to a thematic revie...
3 November, 2017
SEC approves enhanced auditor reporting and communication
The US markets regulator has approved new audit rules that will increase the level of information provided by auditors about the work they’ve undertaken. Communication of "critical audit matters"...
11 October, 2017
Corporates must get to grips with new accounting standards, says FRC
The implementation of critical and heavy-impact accounting standards by corporates will be a focus of attention for the financial watchdog in the coming year, alongside a need for better linking of st...
20 February, 2017
Audit committees and the environment
Discussion has focused on corporate governance mechanisms to address the issues of financial reporting quality following scandals in the USA and Europe. As a post-Enron development, audit committee...
30 January, 2017
Audit committee chairs remain concerned by lack of audit choice
Audit committee chairs see a lack of choice among audit firms as a "major" issue still be addressed, according to research for
31 December, 2016
2016: the governance year in review
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5 May, 2015
