Amid unprecedented uncertainty, 2023 will be an interesting year. One thing is certain: The audit committee will need to continue its focus on advising management in the face of continued change in the marketplace.

As in prior years, our suggested 2023 audit committee agenda includes important enterprise, process and technology issues and financial reporting and disclosure matters. In this issue of The Bulletin, we discuss eight agenda items for 2023 based on input from our interactions with client audit committees and insights from meetings with active directors in various forums.