2018 Audit Committee Agenda: Financial Reporting Risks

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Screenshot of the first page of 2018 Audit Committee Agenda: Financial Reporting Risks
Chris Wright, Protiviti Managing Director, Public Company Transformation Practice Leader

About half of Protiviti’s recommended 2018 audit committee agenda focuses on financial reporting risks.

Protiviti has identified eight audit committee agenda priorities for 2018, half of which focus on financial reporting risks. This article summarizes the financial reporting challenges that should be getting attention and creating activity within audit committees: Revenue Recognition, SEC Priorities, PCAOB Audit Issues, and Imminent Change. The beginning of the year offers an opportunity for directors and those who work with directors to assess the composition of the committees and the scope of their work, adding lease accounting and other critical audit matters, as well as other areas.

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