The Audit Committee Quarterly 13 discusses several items:

• Monitoring the Risk Management Process
• Defining Risk Appetite
• Applying Three Lines of Defense to Tax
• 2009 Audit Committee Survey Results
• Resources

The Audit Committee Quarterly 12 discusses several items:

• New Regulations Faced by Audit Committees, Auditors and Independent Directors
• One-to-One Rule and Prohibited Services
• Three Lines of Defense
• Meeting the Challenges of Monitoring the Effectiveness of Internal Controls
• Resources

The Audit Committee Quarterly 11 discusses several items:

• Interview of Prof. L. Van den Berghe
• The Governance Gap
• Close to European SOX
• Shareholder Questions
• Financial Risks and Uncertainties
• Resources

The Audit Committee Quarterly 10 discusses several items:

• Interview of Prof. M. De Samblanx
• Proposed Use of IFRS in the USA
• Threats to the Comply or Explain Principle
• 2008 Audit Committee Survey
• Code Lippens 2009
• GRC: Governance, Risk and Compliance belong together
• Sourcing Internal Audit
• Resources

The Audit Committee Quarterly Issue 09 discusses several items:

• Sub-prime Risk Management
• Ten To-do's for Audit Committees in 2008
• Financial Statement Analysis
• Focused Audit Committee Agendas
• Creating value with Risk Management
• Foreign Corrupt Practices Act
• Code Lippens Public Consultation
• Remuneration Committee Challenges
• Resources

You can download the Audit Committee Quarterly Issue 10 in a PDF format.

The Audit Committee Quarterly Issue 08 discusses several items:

• Audit Committees and Shared Services
• Enterprise Risk
• Profile of a Typical
• A Whole New Ball
• What Boards need to know about IT
• What gets measured gets managed - Boards Performance Assessment
• Global Anti-Money Laundering
• Resources

You can download the Audit Committee Quarterly Issue 08 in a PDF format.

The Audit Committee Quarterly Issue 07 discusses several items:

• Audit Committees in Belgium:
  A need for more agenda time and internal support
• Confronting the Fraud Detection:
  Expectations Gap
• Cross-border Mergers of Limited-Liability Companies
• Lease Accounting:
  An end to operating leases?
• The Governance of Tax:
  Is tax on the Board’s agenda?
• The Law of 01 April 2007 on Public:
  Takeover Bids
• Why use fraud hotlines? And how?
• Resources

You can download the Audit Committee Quarterly Issue 07 in a PDF format.

The Audit Committee Quarterly Issue 06 discusses several items:

• Confronting Earnings Management
• Contract Compliance
• VAT Grouping
• Annual Reporting on Corporate Risks and Uncertainties
• The Future of Financial Reporting
• Fraud Risk Management from a Board Perspective
• Audit Committee Reporting in Belgium: Compliant but Far from Transparent
• The Audit Committee and Internal Audit
• IAS 36 and Goodwill Impairment
• Resources

You can download the Audit Committee Quarterly Issue 06 in a PDF format.

The Audit Committee Quarterly Issue 05 discusses several items:

• A practical approach to executive remuneration
• Personal data is not just a legal issue
• Roundtable on liability of AC members
• U.S. Developments
• Audit Committee Self-Evaluation
• EU Corporate Governance developments
• Changes to the AC assessment of EA independence
• Global Survey
• No more press releases in the Belgian Newspapers
• EU Code of Conduct on Transfer Pricing documentation

You can download the Audit Commttee Quarterly Issue 05 in a PDF format.

The Audit Committee Quarterly Issue 04 discusses several items:

• Outsourcing and SAS70
• IFRS 3 : Accounting meets Valuation
• How can the Audit Committee improve the odds
• Questions to ask your tax adviser
• Compliance and beyond
• EU Transparency Directive
• Reducing SOX compliance costs
• Reputation: risk of risks
• Quest for diligent Audit Committees

You can download the Audit Committee Quarterly Issue 04 in a PDF format.

The Audit Committee Quarterly Issue 03 discusses several items:

• How Budgeting and Forecasting can Affect your Bottom Line
• Information Technology in the Board Room
• Responsibilities and Liabilities of Audit Committee Members
• Corporate Governance Compliance Survey
• Informing Board Members: Integration of the Finance Function
• Whistleblowing: Is Silence Always Golden?
• ACI International Survey Results
• U.S. Developments
• Extended Content Annual Report Board of Directors
• Resources

You can download the Audit Committee Quarterly Issue 03 in a PDF format.

The Audit Committee Quarterly Issue 02 discusses several items:

• Managing corporate culture
• Transfer pricing: Belgium is catching up
• How do your views compare with your peers
• What Boards need to know about Financial Statement Fraud
• IFRS : Your service contracts could be finance leases
• IFRS : fair value option
• Amended 8th directive requires Audit Committee Installment
• Five Basic Principles for Audit Committees
• Recent developments in Belgium

You can download the Audit Committee Quarterly Issue 02 in a PDF format.

The Audit Committee Quarterly Issue 01 discusses several items:

• A Framework for Audit Committee Oversight
• IFRS – The Next Phase: Communication
• IFRS 2: Share-based Payments
• The Code Lippens
• EU developments
• Tax in the Boardroom
• Audit Committee Oversight on the Internal Audit Function

You can download the Audit Committee Quarterly Issue 01 in a PDF format.

If you would like to receive hard copies, please register on-line

To keep you informed on international developments, we would like also to draw your attention to the most recent Audit Committee Quarterly editions published by the ACIs of the UK, Switzerland, Germany (only available in German), and the Netherlands.

• Audit Committee Quarterly UK
• Audit Committee Quarterly Switzerland
• Audit Committee Quarterly Germany
• Audit Committee Quarterly Netherlands