Many audit committees are voluntarily disclosing information about their oversight and performance.
Audit committees of U.S. publicly listed companies have had greater disclosure responsibilities since the U.S. Sarbanes–Oxley Act of 2002 took effect. Both the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) have established and enforced audit and disclosure guidelines, including rules for what audit committees must disclose to the public. But those required disclosures are limited in scope.