This post continues the series of deeper dives into the 10-K reporting issues we highlighted in our January 7, 2016 One-Hour Briefing, “PLI’s Second Annual Form 10-K Tune-Up”. (This One-Hour Briefing will be available on-demand soon.) This is the third topic in the briefing, audit committee disclosures.

In the Fall of 2015 we did a series of posts about audit committee issues, a topic that has been under discussion by the SEC and the reporting community. The SEC’s concept release about audit committee disclosures and a study by The Center for Audit Quality and Audit Analytics that shows that many companies are making audit committee disclosures well beyond those required by the SEC, the Exchanges and the NASDAQ brought this discussion to a new level of importance.

This is, of course, why we included this topic in our One-Hour Briefing. And, rather than repeat all the issues, here are the blog posts which you can peruse and dive into more deeply at your leisure:

Part One – Overview and Some History seciblog.pli.edu/?p=447

Part Two – Independence Oversight seciblog.pli.edu/?p=450

Part Three – Audit Fee Disclosures –A Few Common Problem Areas in This Independence Disclosure  seciblog.pli.edu/?p=456

Part Four – The SEC’s Concept Release seciblog.pli.edu/?p=462

Part Five – Voluntary Disclosures in the News   seciblog.pli.edu/?p=486

Part Six – Some Next Steps  seciblog.pli.edu/?p=496

As always, your thoughts and questions are welcome!