Corporate Governance

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SEC Approves PCAOB’s ‘Quality Control Standard’ for Audit Firms

Last week, the SEC approved the PCAOB’s new quality control standard – QC 1000 – that establishes a risk-based quality control framework for independent auditors to follow. Here are four bullets about this new PCAOB standard – and the “bottom line” about what you need to do now: Bottom Line: Your audit committee should be made aware of this new standard and that committee might …

Should Directors Have Access to What Employees Say About Corporate Culture?

When it comes to managing human capital, many companies not only will hire an independent third party to conduct a “corporate culture” survey about how employees feel about their jobs, but also will give directors unfiltered access to the anonymous responses. When I say “unfiltered,” this means giving each director the entire data dump, which includes all of the anonymous commentary that employees might have …