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Audit Committees have you seen the SEC’s Proposed Climate-Related Disclosure Rules?


The SEC is advancing very quickly major disclosure requirements that will be a challenge. They will take effect in 2023. You will have to assess your internal controls over this reporting process under SOX Section 404 reporting. You will have to have a "climate" auditor on board for 2024 forward. Are you up for looking into the future?

 
 
 

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What Should TUSD's Objectives Be?

COSO divides objectives into three broad categories: Operations — Reporting — Compliance For TUSD, I would establish 12 enterprise-level objectives beneath those categories. The key principle is: Obje

 
 
 

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