Audit committees have another crowded agenda over the next year. Many aspects of the audit committee charter continue to require ongoing attention, including the myriad of committee activities around the rules issued by the U.S. Securities and Exchange Commission (SEC) and the listing standards promulgated by the exchange to which the company is subject.

This issue provides observations and ideas for boards of directors and their audit committees regarding matters they should consider during the coming year. The agenda items we have listed are significant matters warranting audit committee attention.