ACI’s Quarterly Newsletter offers articles from the ACI on regulatory and technical matters, feature audit committee “hot topics”, and include thought leadership from our extensive national and international resources.

The Audit Committee Quarterly 26 discusses several items:

  • Global Pulse Survey - Calibrating risk and strategy
  • Data and analytics - Hindsight to insight to foresight
  • BEPS, tranparency and country-to-country tax reporting
  • Risk oversight - Global Boardroom Insights
  • Financial reporting news
  • Other news and insights


You can download the The Audit Committee Quarterly 26 in a PDF format.



The Audit Committee Quarterly 25 discusses several items:

  • Risk and volatility - Insights Annual Audit Committee Issues Conference
  • Director effectiveness - Suvvrdd by dint of hard work
  • The future of audit - Global Boardroom Insights
  • CFO succession - The better part of value
  • Ethics and integrity - Blind spots and red flags
  • Financial reporting news
  • Other news and insights


You can download the The Audit Committee Quarterly 25 in a PDF format.



The Audit Committee Quarterly 24 discusses several items:

  • The 2015 audit committee priorities
  • Global Audit Committee Survey – 2015 key findings
  • Global Boardroom Insights: Audit committee workload – keeping an eye on the ball
  • Risk culture – the tone from the top
  • The tax transparency debate
  • Getting accounting judgments and estimates “right”
  • Data & analytics: too much data... too little time?
  • Financial reporting news
  • Resources


You can download the The Audit Committee Quarterly 24 in a PDF format.



The Audit Committee Quarterly 23 discusses several items:

  • Global Boardroom Insights – Audit committee effectiveness
  • Revenue – A new global standard
  • Is it time to re-focus business reporting?
  • Assessing external audit effectiveness
  • The new necessity: Finding ROI from GRC
  • EU directive on disclosure of non financial information
  • Resources


You can download the The Audit Committee Quarterly 23 in a PDF format.



The Audit Committee Quarterly 22 discusses several items:

  • 2014 Global Audit Committee Survey results
  • Is the audit committee’s workload reaching a tipping point?
  • EU Audit reform imminent
  • Global Boardroom Insights: Audit quality
  • An introduction to cyber security for audit committees
  • A private company focus on governance
  • Resources


You can download the The Audit Committee Quarterly 22 in a PDF format.



The Audit Committee Quarterly 21 discusses several items:

  • Audit Committee Toolkit Belgium released
  • A good board has good social dynamics
  • Global boardroom insights: Audit committee top challenges
  • COSO releases internal control – integrated framework (2013)
  • Is internal audit properly focused and fully utilized?
  • The future of corporate reporting: Towards a common vision
  • Resources


You can download the The Audit Committee Quarterly 21 in a PDF format.



The Audit Committee Quarterly 20 discusses several items:

  • Sustainability in the boardroom
  • Judgement traps an biases
  • The Euro-zone crisis - should your board be doing anything?
  • Always keep the initiative
  • European Commission developments
  • Resources


You can download the The Audit Committee Quarterly 20 in a PDF format.



The Audit Committee Quarterly 19 discusses several items:

  • Interview: Kees J. Storm: “Supervision—like management—is all about people...”
  • What Every Board Member Should Know About Social Media
  • A Proactive Strategy for Regulatory Compliance
  • Expertise, Suitability and the Audit Committee
  • Improving Assurance Efficiency
  • Resources


You can download the The Audit Committee Quarterly 19 in a PDF format.



The Audit Committee Quarterly 18 discusses several items:

  • Diversity Matters: The Belgian Law on Gender Diversity
  • Ten To-Do’s for Audit Committees in 2012
  • How Can Audit Committees Deal with Fraud Risk and Whistle-blowing?
  • Speech Brendan Nelson on Corporate Governance and External Audit
  • E-crime: The Disproportionate Burden on Directors
  • Resources
  • Events


You can download the The Audit Committee Quarterly 18 in a PDF format.



The Audit Committee Quarterly 17 discusses several items:

  • Corporate Governance – The Regulatory Merry-go-round
  • European Commission - Green Paper: the Essentials
  • Risk Management Becomes More and More in the Front Line
  • The Excercise of Shareholders Rights in Listed Companies
  • Sir David Tweedie: " The Numbers Have to Reflect What's Going On"
  • Cloud Adoption Points to IT Risk and D ata Governance Challenges
  • Resources
  • Events


You can download the The Audit Committee Quarterly 17 in a PDF format.



The Audit Committee Quarterly 16 discusses several items:

  • Description of Internal Controls and Risk Management Systems in 2010 Annual Reports
  • Top Ten To-do’s for Audit Committees in 2011
  • Audit Value and Quality
  • Cash and liquidity forecasts
  • Exposure Draft Revenue Recognition
  • Resources


You can download the The Audit Committee Quarterly 16 in a PDF format.



The Audit Committee Quarterly 15 discusses several items:

  • Corporate Governance and Stewardship
  • How Sustainable is a Cost-reduced Business Model
  • A Governance Framework for Private Companies
  • Ownership of Governance, Risk and Compliance
  • Changing IFRS and U.S. Lease Accounting
  • Resources


You can download the The Audit Committee Quarterly 15 in a PDF format.



The Audit Committee Quarterly 14 discusses several items:

  • Interview of Mr. Luc Bertrand
  • New Law on Corporate Governance
  • Liability of Audit Committee Members Subsequent to the Recent Law
  • It’s Time for Senior Risk Officers to Take a Seat at the Top Table
  • Introduction to COSO’s on Monitoring Internal Control Systems
  • 2009 Board Support Survey
  • Resources


You can download the The Audit Committee Quarterly 14 in a PDF format.



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


You can download the The Audit Committee Quarterly 13 in a PDF format.



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


You can download the The Audit Committee Quarterly 12 in a PDF format.



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


You can download the Audit Committee Quarterly 11 in a PDF format.



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


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



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 09 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 Committee Quarterly Issue 05in 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.



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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.

ACI Quarterly Newsletter
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