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 at PwC offices in Washington, DC, on September 6, 2018. We asked participants to consider how the role of the director has evolved and where gaps in understanding have resulted in conflict. Among the findings: The current definition of the audit committee financial expert may be too broad. It allows for the CEO to be deemed a financial expert through mere association with the CFO, whom he or she hires. Re-examining the definition of the financial expert could include creating a standard that specifies that person’s required knowledge and responsibilities.