Audit Committee Leadership Network (ACLN) in North America

The Audit Committee Leadership Network in North America is a group of audit committee chairs drawn from America's leading companies, who are committed to improving the performance of audit committees and enhancing trust in financial markets.

Convened by Ernst & Young and produced by Tapestry Networks, the ACLN meets three times a year for private dialogues to develop practical insights and solutions that enhance the functioning of financial markets and strengthen relationships among the firm, leading companies and their directors.

Thought leadership created in ACLN dialogues is captured and published by Tapestry to a wider audience in ViewPoints.

Recent ViewPoints from the ACLN include:

The audit committee's role in overseeing investigations (PDF) - Mar 23, 2010

Changes at the SEC's Division of Enforcement (PDF) - Mar 23, 2010

Compensation, risk, and the role of the audit committee (PDF)- Nov. 30, 2009

Leading risk management practices (PDF) - Nov. 30, 2009

Joint considerations for audit and compensation committees (PDF) - Mar. 5, 2009

The audit committee role in financial communication (PDF) - Mar. 5, 2009

Funding and liquidity issues in today's capital markets (PDF) - Mar. 5, 2009

Working with the Division of Corporation Finance (PDF) - Dec. 2008
On September 3, 2008, members of the Audit Committee Leadership Network met with representatives of the Securities and Exchange Commission’s Division of Corporation Finance (Corp Fin) at SEC headquarters in Washington, DC. The discussion included feedback on Corp Fin’s filing review process and accounting complexity.

Third Audit Committee Leadership Summit - Sept. 30, 2008
(a joint summit with the North American Audit Committee Leadership Network and the European Audit Committee Leadership Network)

Board-shareholder communications (PDF) - Jul. 7, 2008

The CEO and the audit committee (PDF) - Jul. 7, 2008

The investor's perspective :  a discussion with CalSTRS (PDF) - Mar. 14, 2008

Litigation risk and the audit committee (PDF) - Mar. 14, 2008

Second Audit Committee Leadership Summit - Nov. 28, 2007
(a joint summit with the North American Audit Committee Leadership Network and the European Audit Committee Leadership Network)

Regulatory balance:  a dialogue with John White (PDF) - Oct. 19, 2007

Increasing audit committee effectiveness (PDF) - Oct. 19, 2007

Enhancing trust and competition in global public capital markets - Apr. 6, 2007
(a joint summit with the North American Audit Committee Leadership Network and the European Audit Committee Leadership Network)

Risk in major emerging markets (PDF) - Nov. 6, 2006

The future of internal audit (PDF) - Nov. 6, 2006

Pension obligations: a deep dive into one area of risk (PDF) - July 19, 2006

IT risks and governance (PDF) - July 19, 2006

Risk management / Compliance and ethics (PDF) - May 8, 2006

Evaluating the CFO and the finance organization (PDF) - Jan. 20, 2006

Maximizing the value of the audit and the external auditor (PDF) - Dec. 9, 2005

The future of the accounting profession (PDF) - Apr. 22, 2005

Preventing, detecting, investigating fraud: The audit committee's role (PDF) - Mar. 24, 2005

Shared responsibility: the audit committee and the board (PDF) - Dec. 20, 2004

Comply, Audit, Disclose! New thinking about the role of the audit committee (PDF) - Oct. 8, 2004

Section 404: Lessons learned and value earned? (PDF) - June 4, 2004

Transaction risk: a role for the audit committee? (PDF) - Mar. 5, 2004

Enterprise Risk Management and the audit committee (PDF) - Dec. 22, 2003

Audit committee emerging roles and responsibilities (PDF) - Oct. 15, 2003

Audit committee priorities and performance (PDF) - Sep. 10, 2003

Tapestry also develops periodic briefings for network members - called InSights - that provide market analysis and leadership perspectives on major issues impacting their areas of work. InSights are available here.

ACLN members are audit committee chairs of global enterprises with over $10 billion in revenue, on FORTUNE's list of America's Most Admired Companies, including:

Cardinal Health

Caterpillar

Cisco Systems

Continental Airlines

DuPont

Ernst & Young

General Electric Company

JPMorgan Chase

Kimberly-Clark

McKesson

Microsoft

Morgan Stanley

Texas Instruments

The Coca-Cola Company

The Home Depot

Union Pacific

Wal-Mart

Xerox