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In this issue of the ACI Quarterly Andrew Underwood, Partner, KPMG, discusses why supply chain risk management is now more critical than ever. Malcolm Marshall picks up on findings of the ACI International Survey of Audit Committee Members, in relation to cyber security threats. Hitesh Patel, Partner, KPMG, in his article The Cost of Complacency Rises as Old Fashioned Con-Artistry Makes a Comeback, discusses the findings of KPMG’s Fraud Barometer. Next, Paul Evans, Director, Risk the Boardroom, asks How confident are you that risk is being managed effectively in your organisation?

Matt Chapman, from our Better Business Reporting practice, examines a new era of corporate reporting and Richard Reid, London Chairman, discusses boardroom dynamics. Next, the Competition Commission’s provisional conclusions of its market investigation into the supply of statutory audit services to large companies in the UK are summarised, as is the Financial Reporting Council’s Consultation Paper: Revision to ISA (UK and Ireland) 700: Requiring the auditor’s report to address risks of material misstatement, materiality and a summary of audit scope. We also provide a summary of the Department of Business’s second draft of the revised Directors’ Remuneration Reporting Regulations.

We finish this edition of the Quarterly with our regular financial reporting update.

In this issue of the ACI Quarterly Robin Cartwright, Partner, KPMG talks about why the best boards now take a holistic view of risk which can actually add value to the business. In Pressing the reset button on executive pay, Caroline Johnson, Senior Manager, KPMG, examines the reality of the shareholder spring and this is followed by a summary of discussions that took place at the New York Stock Exchange Share Forum with audit committee members. Our Accounting and Tax Technology Team discuss the costs, time and risks associated with manual accounting and tax processes and the rising trend of organisations introducing software to refine these processes. This is followed by a dedicated section on European Commission developments that examines three areas that have seen prominence in Europe over the last few months: women on boards, narrative reporting, and the Commission’s Company Law and Reporting Action Plan. We finish this edition of the Quarterly with our regular financial reporting update.

In this issue of the ACI Quarterly Eddie Short, Partner, KPMG discusses the risks associated with ‘Big Data’ – the term used to describe the proliferation of data assets which most businesses find themselves having to deal with. Next, Peter Wakkie, the former corporate governance executive of Dutch retailer, Ahold, focuses on proactive corporate governance at times of corporate crisis. We take a look at what boards should be doing, if anything, in response to the Eurozone crisis and this is followed by an article on the future of financial reporting. The ACI in the US provide a summary of discussions at their latest roundtables, that focused on whether boards were now taking a more holistic view of their governance activities in response to the rapidly changing business environment. We include a regulatory update and finish this edition of the Quarterly with our regular financial reporting update.

In this issue of the ACI Quarterly David Ellis, Partner, People Services, KPMG, considers What’s next for executive pay? Ben van der Veer, non executive director at Reed Elsevier and Aegon, discusses the importance of expertise, character and experience in an effective NED and we look at how companies are Adapting business strategy to the regulatory outlook. Derek Scott, Director, Tax Investigations at KPMG, discusses key aspects of the agreement that the UK reached with Switzerland in relation to taxation. We include a regulatory update and finish this edition of the Quarterly with our regular financial reporting update.

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