| Audit Committees and Financial Reporting 2013: Recent Developments and Current Issues Table of Contents |
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| Chapter 1: Selected Recent Developments in U.S. Securities Laws and Corporate Finance, as of March 21, 2013 |
John F. Olson ~ Gibson, Dunn & Crutcher LLP
Bradford P. Weirick ~ Gibson, Dunn & Crutcher LLP
Stephen I. Glover ~ Gibson, Dunn & Crutcher LLP
Brian J. Lane ~ Gibson, Dunn & Crutcher LLP
Ronald O. Mueller ~ Gibson, Dunn & Crutcher LLP
Scott J. Calfas ~ Gibson, Dunn & Crutcher LLP
Paul J. Collins ~ Gibson, Dunn & Crutcher LLP
Jonathan C. Dickey ~ Gibson, Dunn & Crutcher LLP
Amy L. Goodman ~ Gibson, Dunn & Crutcher LLP
Gillian McPhee ~ Gibson, Dunn & Crutcher LLP
James J. Moloney ~ Gibson, Dunn & Crutcher LLP
Elizabeth Ising ~ Gibson, Dunn & Crutcher LLP
Peter W. Wardle ~ Gibson, Dunn & Crutcher LLP
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| Chapter 2: Auditing Standard No. 16, Communications with Audit Committees, PCAOB Release No. 2012-004, August 15, 2012 |
Jay D. Hanson ~ Public Company Accounting Oversight Board
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| Chapter 3: The Quarter Close—Directors Edition: A Look at this Quarter’s Financial Reporting Issues (SEC Matters: Dodd-Frank Tops SEC’s “To-Do” List In 2013), March 21, 2013 |
Catherine L. Bromilow ~ PwC
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| Chapter 4: BoardroomDirect: Issues in Brief (Corporate Disclosure, Financials Lead 2012 Whistleblower Tips), December 2012 |
Catherine L. Bromilow ~ PwC
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| Chapter 5: Dataline: A Look at Current Regulatory Issues, SEC Adopts Conflict Minerals Rule, Public and Nonpublic Companies in Many Industries are Affected, Revised January 29, 2013 |
Catherine L. Bromilow ~ PwC
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| Chapter 6: 10Minutes on Effective Audit Committees, Leading Practices that Enhance Audit and Financial Reporting Quality, May 2012 |
Catherine L. Bromilow ~ PwC
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| Chapter 7: Recent Work of the Public Company Accounting Oversight Board, 2012 and the First Quarter of 2013 |
Jay D. Hanson ~ Public Company Accounting Oversight Board
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| Chapter 8: BoardroomDirect—Audit Committee Issues (SEC Goes Forward with New Audit Communications Standard), January 2013 |
Catherine L. Bromilow ~ PwC
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| Chapter 9: BoardroomDirect—Audit Committee Issues (Group Provides Auditor Evaluation Tool for Audit Committees), November 2012 |
Catherine L. Bromilow ~ PwC
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| Chapter 10: The Increasing Focus on Audit Committees, The Review of Securities & Commodities Regulation, An Analysis of Current Laws and Regulations Affecting the Securities and Futures Industries, Vol. 46, 2013 |
Linda L. Griggs ~ Morgan, Lewis & Bockius LLP
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| Chapter 11: Key Questions for Board and Audit Committee Members, 2013 Edition, Financial Reporting and Audit Quality |
Catherine L. Bromilow ~ PwC
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| Chapter 12: The Quarter Close: A Look at this Quarter’s Financial Reporting Issues, Directors Edition, March 21, 2013 (On the Horizon: Lease Proposal Advances Despite Headwinds) |
Catherine L. Bromilow ~ PwC
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| Chapter 13: Setting the Standard: A Spotlight on the FASB’s and IASB’s Projects, March 25, 2013 |
Catherine L. Bromilow ~ PwC
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| Chapter 14: Reaching Greater Heights: Are You Prepared for the Journey? 2013 State of the Internal Audit Profession Study |
Catherine L. Bromilow ~ PwC
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| Chapter 15: Key Questions for Board and Audit Committee Members, 2013 Edition, Anti-Corruption and Compliance (What is the Company Doing to Comply with Anti-Corruption Laws and Regulations?) |
Catherine L. Bromilow ~ PwC
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| Chapter 16: Insights from the Boardroom 2012: PwC’s Annual Corporate Directors Survey (Risk/Crisis Management) |
Catherine L. Bromilow ~ PwC
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| Chapter 17: Letter to NYSE Regulation, Inc. From the New York City Bar Committee on Financial Reporting Re: New York Stock Exchange Listed Company Rules, Dated March 5, 2013 |
Michael R. Young ~ Wilkie Farr & Gallagher LLP
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| Chapter 18: Insights From the Boardroom 2012: PwC’s Annual Corporate Directors Survey (IT Oversight) |
Catherine L. Bromilow ~ PwC
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| Chapter 19: 10Minutes on Shaping the Boardroom Agenda (Crunch Time for Risk Management) February 2013 |
Catherine L. Bromilow ~ PwC
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| Chapter 20: Directors and IT: What Works Best, Part 2: IT Subjects (Data Security) October 2012 |
Catherine L. Bromilow ~ PwC
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| Chapter 21: Ethical Dilemmas for Disclosure Lawyers: Summary of Selected SEC Cases Involving Disclosure Lawyers |
John F. Olson ~ Gibson, Dunn & Crutcher LLP
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| Index to Audit Committees and Financial Reporting 2013: Recent Developments and Current Issues |
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