2020 Audit Committee Transparency Barometer

2020 Audit Committee Transparency Barometer

October 2020

Published: The CAQ

In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging long-term trends across topics such as Audit Firm Evaluation and Supervision. We also see positive trends in disclosure of risk oversight in emerging areas such as Cybersecurity, COVID-19 and the discussion of Critical Audit Matters (CAMs). We are pleased to highlight numerous examples from this year’s population of proxy statements.

Increasing disclosures build investor confidence in capital markets, and companies can take action to accelerate the trend. The information in disclosures is particularly helpful to investors now as they seek additional information about audit committee oversight of public company financials during the uncertainty of the pandemic.

http://aechile.cl/wp-content/uploads/2020/10/caq-audit-committee-transparency-barometer-2020-october.pdf

https://publication.thecaq.org/2020-barometer/introduction/

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