Q2 Audit Committee Guide

As audit committees look to the second half of the year, they face a rapidly evolving landscape shaped by regulatory proposals, emerging technologies, fraud and control risks, and rising governance expectations. Staying ahead requires focused attention on developments affecting financial reporting, internal controls, and audit quality. 

PwC’s Q2 Audit Committee Guide includes:

• SEC proposals on optional semiannual reporting and filer status simplification 

• AI implications for ICFR 

• Fraud risk oversight in an evolving environment 

• Deep-dive and special agenda topics