Issue 5/March 2004

Topics:

• Compliance: obligatory in the banking sector, optional in all the rest?
• Pre-Approval in Swiss audit committees?
• Reporting on the Internal Control System (ICS) in accordance with "SOX 404"
• Compliance in the IFRS field
• Audit Committee Compliance - Working in a U.S. Environment
• Amendments to IAS 32 "Financial Instruments: Disclosures and Presentation" and IAS 39 "Financial Instruments: Recognition and Measurement"
• Risk-management survey

Issue 6/June 2004

Topics:

• Internal audit as part of the corporate monitoring system
• Managing an audit committee - are the right priorities being set?
• Increasing audit regulation in the European Union
• Sarbanes-Oxley: Is Europe stricter than the United States?
• Code of Conduct: The Role of the Audit Committee
• IFRS Update
• Current Accounting Developments in U.S. GAAP
• KPMG's Audit Committee Institute Roundtable 'Compliance' - Key Findings

Issue 7/September 2004

Topics:

• The early detection and management of corporate crises
• The pension scheme as a corporate risk
• Building a framework for effective Audit Committee Oversight
• Profile of the audit committee financial expert
• The assurance concept
• New Swiss draft legislation relating to full-scope and limited audits (reviews)
• Swiss GAAP FER
• IFRS Update
• US GAAP

Issue 8/December 2004

Topics:

• Release of the PCAOB Report 2004
• The Mergers Act from an audit perspective
• New disclosure regulations for listed companies
• IFRS Update
• US GAAP Update