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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.

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