Evolving issues
The Audit Committee Institute is dedicated to providing audit committee members with useful information that will assist them in improving audit committee practices and processes, and to appropriately address evolving issues and challenges.
This section includes resources on evolving issues and how they may impact on audit committee practices and processes, and topics that should be considered for inclusion on the audit committee meeting agenda.
Ten To-Dos in 2009
ACI’s annual memo points to ten items for audit committees to keep in mind as they consider - and carry out - their 2009 agendas.
 Ten To Do's 2009
Ten To-Do’s for Audit Committees in 2008
This publication points to ten issues (from risk management, to supporting the CFO, to assessing the tone at the top and throughout the organization) that should be considered by every audit committee as they develop their 2008 agenda.
Ten To Do's 2008
The Transition to IFRS: Implications for the Audit Committee
One of the biggest issues affecting Thailand businesses is how individual entities will manage their move to IFRS. The Thailand Federation of Accounting Professions is in the process of getting Thailand companies to converge to IFRS through the issuance of applicable approved accounting standards in Thailand which are generally consistent with the International Accounting Standards. There are currently twenty draft Thailand accounting standards under discussion with a target date of implementation of 2009 with the exception of standards relating to:-
- Employee Benefits;
- Financial Instruments;
- Insurance; and
- Income Tax.
U.S. Governance Regulations and Sarbanes-Oxley Act
A wide range of resources in relation to United States Governance Regulations and the Sarbanes-Oxley Act can be viewed at KPMG’s US Audit Committee Institute site.
U.S. Governance Regulations and Sarbanes-Oxley. Click for more detail.
|
