Audit committees have a busy agenda over the next year. Many aspects of the audit committee charter require attention, including the myriad of committee activities around the rules issued by the Securities and Exchange Commission (SEC) and the listing standards promulgated by the exchanges. As they have over the last two years, audit committees must continue to address a long list of nonstandard items from a whole new emerging agenda.

This issue of The Bulletin provides eight agenda items for audit committees to consider regarding matters in 2006.