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Quarterly update for audit committees


Find out how audit committees can prepare for 2024 Q3 reporting


This quarterly audit committee update provides a summary of key developments related to risk management, financial reporting, and regulatory developments. For Q3 2024, audit committees are focused on shifting macroeconomic trends along with geopolitical developments and related challenges. Many audit committees are considering how the US election outcomes, recent and further interest rate cuts by the Fed, and the outlook for potential recessionary risks could impact their business and strategies. 

Risk management

The recent disruptions from the global IT outage in July highlighted the pressing need for developing and stress-testing robust business continuity plans and building resiliency capabilities. We expect that audit committees will spend time discussing these matters and revisiting reliance on critical third parties and suppliers. 

 

Regulatory developments

Meanwhile, audit committees are also closely monitoring Securities and Exchange Commission (SEC) activity and other regulatory developments. While there have been no developments relating to the litigation against the SEC’s climate disclosure rules, audit committees are keeping an eye on those proceedings as well as on how companies will eventually comply with other new and emerging reporting requirements. Read the report.


Reports from previous quarters

2024 Q2 reporting update for audit committees

2024 Q1 reporting update for audit committees

What audit committees should prioritize in 2024


Summary

At the end of Q3, audit committees are keeping an eye on geopolitical developments and related challenges. They are also considering how the US election and Fed rate cuts could impact their business and strategies. 

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