Wachtell Lipton Memo: Audit Committee Guide 2025

As U.S. and non-U.S. companies continue to navigate the current complex environment, the oversight function of public company audit committees remains critical; a well-functioning audit committee plays a crucial part in corporate governance, enhancing companies’ ability to create value, and to fairly and completely report financial results to investors and others. 

We’re glad to share our newly revised 2025 Audit Committee Guide here, and hope that members of public company audit committees and those that support their work will find it useful in fulfilling their essential role.  Please don’t hesitate to be in touch should you have questions in regards to our Guide or other matters.