{"id":518,"date":"2016-02-02T11:30:30","date_gmt":"2016-02-02T16:30:30","guid":{"rendered":"https:\/\/seci.wpenginepowered.com\/?p=518"},"modified":"2016-02-05T10:24:30","modified_gmt":"2016-02-05T15:24:30","slug":"10-k-tip-number-three-for-2016","status":"publish","type":"post","link":"https:\/\/seciblog.pli.edu\/index.php\/10-k-tip-number-three-for-2016\/","title":{"rendered":"10-K Tip Number Three for 2016"},"content":{"rendered":"<p>This post continues the series of deeper dives into the 10-K reporting issues we highlighted in our January 7, 2016 One-Hour Briefing, \u201cPLI\u2019s Second Annual Form 10-K Tune-Up\u201d. (This One-Hour Briefing will be available on-demand soon.) This is the third topic in the briefing, audit committee disclosures.<\/p>\n<p>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\u2019s 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.<\/p>\n<p>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:<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Part One \u2013 Overview and Some History <\/strong><a href=\"https:\/\/seciblog.pli.edu\/?p=447\"><u>seciblog.pli.edu\/?p=447<\/u><\/a><\/p>\n<p><strong>Part Two \u2013 Independence Oversight <\/strong><a href=\"https:\/\/seciblog.pli.edu\/?p=450\"><u>seciblog.pli.edu\/?p=450<\/u><\/a><\/p>\n<p><strong>Part Three \u2013 Audit Fee Disclosures \u2013A Few Common Problem Areas in This Independence Disclosure <\/strong>\u00a0<a href=\"https:\/\/seciblog.pli.edu\/?p=456\"><u>seciblog.pli.edu\/?p=456<\/u><\/a><\/p>\n<p><strong>Part Four \u2013 The SEC\u2019s Concept Release <\/strong><a href=\"https:\/\/seciblog.pli.edu\/?p=462\"><u>seciblog.pli.edu\/?p=462<\/u><\/a><\/p>\n<p><strong>Part Five \u2013 Voluntary Disclosures in the News\u00a0\u00a0 <\/strong><a href=\"https:\/\/seciblog.pli.edu\/?p=486\"><u>seciblog.pli.edu\/?p=486<\/u><\/a><\/p>\n<p><strong>Part Six \u2013 Some Next Steps <\/strong><a href=\"https:\/\/seciblog.pli.edu\/?p=496\"><strong><u>\u00a0seciblog.pli.edu\/?p=496<\/u><\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>As always, your thoughts and questions are welcome!<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This post continues the series of deeper dives into the 10-K reporting issues we highlighted in our January 7, 2016 One-Hour Briefing, \u201cPLI\u2019s Second Annual Form 10-K Tune-Up\u201d. (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 &hellip; <a href=\"https:\/\/seciblog.pli.edu\/index.php\/10-k-tip-number-three-for-2016\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">10-K Tip Number Three for 2016<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[116],"tags":[48,111,32,89,57,19,67,46,25,24,52,100,103,4,6,5,99,43],"coauthors":[163],"class_list":["post-518","post","type-post","status-publish","format-standard","hentry","category-10-k-tips","tag-accounting","tag-am-law","tag-audit","tag-auditor-independence","tag-corporate-and-securities","tag-fasb","tag-fasbiasb","tag-financial","tag-financial-accounting-standards-advisory-committee","tag-financial-statements","tag-form-10-k","tag-pli","tag-pli-securities-regulation","tag-sec","tag-sec-professionals","tag-sec-reporting","tag-seci","tag-tax"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/518","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/comments?post=518"}],"version-history":[{"count":0,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/posts\/518\/revisions"}],"wp:attachment":[{"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/media?parent=518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/categories?post=518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/tags?post=518"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/seciblog.pli.edu\/index.php\/wp-json\/wp\/v2\/coauthors?post=518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}