The latest installment of the "Just What Is the Corporate Director's Job?" series presents the perspective of independent auditors and regulators from a roundtable held in Washington, DC, on September 6, 2018. We asked participants from these stakeholder groups to consider how the role of the director has evolved and where gaps in understanding have emerged. Among the findings: audit committee members need to gain more expertise on critical audit matters and sustainability reporting in addition to traditional financial reporting. Be sure to read the report for other surprising insights.