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1. Ingredients of an effective audit committee   WebExclusive

BY Samantha White
The audit committee is a fundamental part of the corporate governance structure. But with changing demands being placed on it, what steps can companies take to ensure that the committee effectively safeguards stakeholders? A popular panel at the 2014 World Congress of Accountants in Rome explored the issue.

2. Evolving role of finance among top issues at World Congress of Accountants   WebExclusive

BY Kim Nilsen
Olivia Kirtley, CPA, CGMA, held a small blue globe in her hand for the audience to see as she presided over the closing ceremony of the World Congress of Accountants on Thursday.The globe, manufactured by CGMA staff using a 3-D printer at the Rome meeting, was more than an emblem of the international gathering of nearly 4,000 accountants.

3. 11 suggestions for making corporate disclosures more effective   WebExclusive

BY Ken Tysiac
Better search and visualization capabilities, more discussion of company strategy, and ranking of risk factors would make corporate financial reporting more useful to investors, according to a report released Thursday.Prepared with the help of a broad spectrum of experts, the report provides recommendations for improving the effectiveness of corporate disclosures.

4. Not-for-profits delve into risk management   CPEDirect

BY Jack Hagel
Many not-for-profits lack the resources to implement a holistic approach to risk across the enterprise. So it’s no surprise that they often lag behind public companies in implementing enterprise risk management (ERM). Just 13% of not-for-profits responding to a recent survey said they have complete formal enterprisewide risk management processes in place.

5. Global Management Accounting Principles seek to guide better benchmarking, decision-making   WebExclusive

BY Neil Amato
Effective management accounting practices can improve decision-making in organizations, which need sound fundamentals but also speed when trying to decide which strategic paths to follow. In short, organizations need principles that can be applied to help produce favorable outcomes.The Global Management Accounting Principles, released Wednesday, represent the first set of universal principles to guide the practice of management accounting.The principles, prepared in a comprehensive report released by the AICPA and Chartered Institute of Management Accountants (CIMA), are based on insights from a global sampling of CEOs, CFOs, academics, and other professionals.

6. COSO’s ERM framework to undergo update   WebExclusive

BY Ken Tysiac
A well-known framework for risk management is scheduled for another update.The Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced Tuesday that it is undertaking a project to update its Enterprise Risk Management—Integrated Framework, which debuted in 2004.Organizations use the framework to help them manage uncertainty, consider how much risk to accept, and improve understanding of their opportunities to increase and preserve value.The update is being undertaken to improve the framework’s content and relevance in the context of an increasingly complex business environment.

7. How to deliver successful diversity and inclusion results and benchmark your progress   WebExclusive

BY Ken Tysiac
As leaders in the accounting profession come to understand the business case for diversity and inclusion, they often have a similar quandary. “The next natural question is, ‘So what do I do about it?’ ” said Kenneth Bouyer, CPA, chairman of the AICPA National Commission on Diversity & Inclusion and EY Americas director of Inclusiveness Recruiting.

8. Examine clichés in approach to innovation   WebExclusive

BY Neil Amato
Spot-and-react strategies are better than no strategies at all, but organizations should have a “rebellious instinct for change” in approaching innovation, entrepreneurship expert Luke Williams said. Williams, speaking Monday at the AICPA’s fall Council meeting in Boston, said entities should challenge their common practices in order to be leaders in disruptive change.

9. How to deliver successful diversity and inclusion results and benchmark your progress   WebExclusive

BY Ken Tysiac
As leaders in the accounting profession come to understand the business case for diversity and inclusion, they often have a similar quandary. “The next natural question is, ‘So what do I do about it?’ ” said Kenneth Bouyer, CPA, chairman of the AICPA National Commission on Diversity & Inclusion and EY Americas director of Inclusiveness Recruiting.

10. Expanded role requires expanded skills  

BY Jack Hagel
CFOs have seen their duties grow in recent years. Eighty-five percent of CPAs said the role of the CFO and the finance function has expanded moderately or significantly in their organization, according to a recent AICPA survey.“We don’t just do numbers,” said Ralph Bender, CPA, CGMA, the CFO of Manship Media in Louisiana.
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