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A wave of new regulations, including the many requirements spawned by Dodd-Frank, mean directors who serve on the audit committees of corporate boards have a lot to think about as they start the new year. PricewaterhouseCoopers says the issues audit committee members should be asking about this year include the Dodd-Frank whistleblower provision, new regulations on uncertain tax provisions, and the convergence of U.S. and international accounting standards.

“In terms of new challenges, some of the biggest are the ones related to some of the changes we did see in 2010, including the Dodd-Frank Act,” says Catherine Bromilow, a partner in PricewaterhouseCooper’s Center for Board Governance.

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