2021 Audit Committee Transparency Barometer
FINANCIAL REPORTING INSIGHTS |
Authored by RSM US LLP
The Center for Audit Quality and Audit Analytics recently released their 2021 Audit Committee Transparency Barometer. This annual publication gauges how public company audit committees approach the public communication of their external auditor oversight activities. The Barometer measures the existence of certain proxy disclosures related to audit firm selection, audit firm compensation, audit firm evaluation/supervision, audit partner selection and cybersecurity by companies in the S&P 500 large-cap companies, the S&P MidCap 400 and the S&P SmallCap 600. The publication also provides examples of effective disclosure.
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This article was written by RSM US LLP and originally appeared on 2021-10-29.
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