This guide is intended to be a practical, user-friendly reference for both new and seasoned audit committee members, and for the management and audit teams that work with the audit committee.
The KPMG Audit Committee Guide draws on insights and learnings from our interaction with thousands of audit committee members, audit and governance professionals, and business leaders across the country and around the world.
This guide is intended to be a practical, user-friendly reference for both new and seasoned audit committee members, and for the management and audit teams that work with the audit committee. To that end, the Audit Committee Guide covers the fundamentals—e.g., basic requirements and responsibilities and key areas of oversight—and offers insights into the current challenges and leading practices shaping audit committee effectiveness today.
The guide is written for the needs of companies listed on a U.S. stock exchange (NYSE or Nasdaq) and can also serve as a resource—to the extent applicable—for audit committee members of private companies, non-U.S. companies, and nonprofits.
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