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Enhancing public trust in the capital markets by promoting high-quality financial reporting.

<p>The Center for Audit Quality</p>

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Discover the latest insights, resources, and standards in auditing and accounting at the Center for Audit Quality (CAQ) website. Access valuable guidance, research, and tools to enhance your expertise and stay informed in the ever-evolving auditing landscape. 

Erin Cromwell, CPA is a Senior Manager, Professional Practice at the Center for Audit Quality. Joining the CAQ in 2022, Cromwell manages and supports technical and policy-oriented projects through working groups and task forces with senior audit leaders.

Prior to joining the CAQ, Cromwell worked in KPMG’s audit practice, focusing on both integrated and non-integrated audit engagements for companies in the telecommunications and aerospace and defense industries. She also spent time with KPMG’s environmental, social, and governance (ESG) team, KPMG IMPACT, focusing on ESG attestation and other non-audit services for audit clients.

Cromwell is a Certified Public Accountant in Virginia and holds a bachelor’s degree in accounting from the University of Richmond.

Erin Cromwell, CPA

We’re experiencing an era of rapid technological adoption that is reshaping day-to-day business operations and how we transact with each other. With innovation comes opportunity and risk for financial reporting professionals, especially as it relates to anti-fraud efforts.

Emerging technologies including...

We’re experiencing an era of rapid technological adoption that is reshaping day-to-day business operations and how we transact with each other. With innovation comes opportunity and risk for financial reporting professionals, especially as it relates to anti-fraud efforts.

Emerging technologies including generative AI (genAI) and digital assets are shaping the financial reporting fraud landscape. GenAI is being used to streamline financial reporting as well as external audit processes by handling routine tasks and allowing humans to focus on more complex evaluations. Despite the benefits associated with genAI, bad actors are also using

It is important to stay vigilant to identify and fight fraud as technology evolves. As a member of the <a href="https://antifraudcollaboration.org/">Anti-Fraud Collaboration (AFC)</a>, the CAQ is at the forefront of examining how technology may give rise to new fraud risks and how it can help strengthen anti-fraud efforts and financial reporting integrity. The AFC’s <a href="https://antifraudcollaboration.org/category/priorities/technology/">Fraud and Emerging Tech series</a> is designed to help all members of the financial reporting ecosystem stay ahead and learn how to respond to emerging risks.

Keep reading to learn how technology is impacting the fraud risk landscape and how stakeholders across the financial reporting ecosystem can respond.
<h3><strong>GenAI: Technology That Cuts Both Ways</strong></h3>
<span class="cf0">[custom_quote text="GenAI continues to evolve. Organizations should understand how the latest developments can enhance AI-driven processes and mitigate associated fraud risks."]</span>

Audit firms and public companies have invested billions to integrate <a href="https://antifraudcollaboration.org/fraud-and-emerging-tech-gen-ai/">genAI</a> into their workflows in recent years. One area where organizations are embedding genAI is into fraud prevention and detection programs.

GenAI is strengthening organizations’ fraud mitigation efforts in several ways, including augmenting fraud risk assessment to help identify potential fraud scenarios and areas of heightened risk, detecting potentially anomalous transactions within large datasets, and freeing employees for work that requires human judgment and oversight.

However, at the same time, genAI also introduces new fraud risks for organizations to be aware of. Fraudsters are using this technology to:
<ul>
 	<li>Create deepfake text, image, audio and video;</li>
 	<li>Falsify documents and accounting records; and</li>
 	<li>Carry out scams at a scale and speed that wasn't previously achievable.</li>
</ul>
Deepfakes are a growing financial and reputational risk for organizations that can directly threaten business operations. According to a 2025 Gartner

The AFC's <a href="https://antifraudcollaboration.org/deepfakes/">newest resource</a> explores deepfakes in more detail, including potential fraud risks arising from them, and provides insights on how the financial reporting ecosystem can play a role in preventing deepfake-related fraud.
<h3><strong>Digital Assets: A Regulatory Priority in 2026</strong></h3>
<span class="cf0">[custom_quote text="Deepfake attacks can target any member of an organization, from junior staff to seasoned executives and board members. Accordingly, effective mitigation is a shared responsibility."]</span>

<a href="https://antifraudcollaboration.org/fraud-and-emerging-tech-digital-assets/">Digital assets,</a> including crypto assets and stablecoins, are of growing interest to public companies. Regulatory agencies and Congress are prioritizing providing regulatory clarity in this space for market participants. Congress recently passed the

The U.S. Securities and Exchange Commission (SEC) is also focused on providing clarity on the application of securities law to specific types of digital asset transactions. Recently, the SEC published an <a href="https://www.sec.gov/newsroom/press-releases/2026-30-sec-clarifies-application-federal-securities-laws-crypto-assets">interpretation</a> of how federal securities laws apply to certain crypto assets. This regulatory clarity is a positive development in the digital asset ecosystem, but it continues to be important for stakeholders in the financial reporting ecosystem to stay vigilant and adaptable as the ecosystem evolves.

High profile fraud cases in the digital asset ecosystem illustrate what can happen when there’s a lack of strong internal controls related to digital asset activities and emphasize the need for members of the financial reporting ecosystem to evaluate new fraud risks that may emerge as a result of engaging with digital assets. Digital asset-related fraud risks include:
<ul>
 	<li>Hacks and scams targeting blockchain vulnerabilities;</li>
 	<li>Asset misappropriation if an organization has weak security and custody controls; and</li>
 	<li>Improper use by third-party custodians when there are weak controls.</li>
</ul>
The AFC’s <a href="https://antifraudcollaboration.org/fraud-and-emerging-tech-digital-assets/">digital assets resource</a> provides examples to strengthen controls against these risks, specifically controls related to the appropriate safeguarding of digital assets.

GenAI, deepfakes, and digital assets are not separate phenomena – they are part of a broader trend of how innovative technologies are changing our capital markets. Maintaining a focus on the impact of technology on businesses is a key part of what it means to conduct rigorous anti-fraud efforts that protect investors and maintain financial reporting quality.

To learn more, I encourage you to explore the AFC's <a href="https://antifraudcollaboration.org/category/priorities/technology/">emerging technology series</a> and subscribe to the AFC’s <a href="https://go.thecaq.org/l/834983/2020-07-22/3wq95?_ga=2.34586017.1490242233.1777302479-1242316527.1774273226&amp;_gl=1*6v364z*_ga*MTI0MjMxNjUyNy4xNzc0MjczMjI2*_ga_EDKZM223XE*czE3NzczMDI0NzgkbzgkZzAkdDE3NzczMDI0NzgkajYwJGwwJGgw">newsletter</a> for the latest anti-fraud resources and insights.

AI, Deepfakes, & Digital Assets: Fighting Fraud in an Era of Emerging Technologies

Blog Post

Hosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, the Capital Markets Pulse Podcast dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world.

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Hosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, the <em>Capital Markets Pulse Podcast</em> dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world.

<strong><em>Don't see the player? Please refresh the page or listen <a href="https://www.buzzsprout.com/2192286/episodes/18865239">here</a>.</em></strong>
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<script src="https://www.buzzsprout.com/2192286/episodes/18865239-2026-audit-profession-outlook-trust-transparency-and-the-post-disruption-era.js?container_id=buzzsprout-player-18865239&player=small" type="text/javascript" charset="utf-8"></script>

You can also subscribe to this podcast on <a href="https://podcasts.apple.com/us/podcast/capital-markets-pulse/id1690673211">Apple Podcasts</a> or <a href="https://open.spotify.com/show/0Eom56jIKUbXXufaJ98yBX?si=f2bea768da894173">Spotify</a> to stay updated on the latest episodes.

Podcast | Capital Markets Pulse, Episode 14: Dennis McGowan & Liz Barentzen

Auditors

Policymakers

Investors

Audit Quality

Podcast

Amy O’Connor is the Vice President, Public Affairs at the Center for Audit Quality. In this role, she oversees and implements the CAQ's strategy regarding external and internal communications, design, marketing, and outreach to capital markets stakeholders including investors, public company audit committees, issuers, and others.

O’Connor's experience includes founding Move the Shakers, a communications and public affairs consultancy. Previously, she served as Vice President at the Business Roundtable, where she implemented a digital public affairs and communications transformation that included rebranding the organization, establishing new digital initiatives and capabilities, and launching advocacy campaigns tied to sustainability and other key policy priorities. During her tenure at the Business Roundtable, the organization won a Public Affairs Council Innovation Award for communications innovation.

Prior to the Business Roundtable, O’Connor was Eli Lilly’s Senior Director for Communications, Digital &amp; Social Media. In that role, she specialized in engaging audiences, creating digital platforms designed to strengthen stakeholder experience and public trust, building third-party partnerships, and developing the company’s global capabilities in public affairs and crisis management. In 2014, O’Connor was named “40 Under 40” by <em>PR Week </em>magazine.

Amy is a graduate of University of Notre Dame and Georgetown’s McCourt School of Public Policy.

Amy O'Connor

Investor confidence in the audit is a result of a specific set of measurable conditions: independence, rigor, oversight, and comparability.

The CAQ's 2025 Institutional Investor Survey emphasizes this landscape. While 91% of investors trust the accuracy of audited financial statements, today,...

Investor confidence in the audit is a result of a specific set of measurable conditions: independence, rigor, oversight, and comparability.

The CAQ's <a href="https://www.thecaq.org/annual-institutional-investor-survey">2025 Institutional Investor Survey</a> emphasizes this landscape. While 91% of investors trust the accuracy of audited financial statements, today, they are evaluating whether the same rigor will be applied to assurance in emerging domains of corporate disclosures like AI and data privacy. For a profession that understands the importance of trust in our capital markets, these considerations point to where the next decade of credibility will be won or lost.

Here are the top three areas that the profession should consider to continue securing investor confidence.
<h3><strong>1. 35% of institutional investors express concern about auditor independence
</strong></h3>
Independence is one of the profession’s most valuable assets, yet a meaningful share of investors is not fully confident it’s being protected.

Investors regularly consider the audit firm’s relationship to management and the company when evaluating the value and reliability of disclosures, and they expect stringent independence rules to be in place to validate the credibility of this information.

Deliberate policy choices made through decades of public debate and rulemaking enacted the independence rules we have today. <a href="https://www.thecaq.org/aia-how-sox-reshaped-audit-quality">The landmark Sarbanes-Oxley Act</a> enhanced internal controls and elevated the role of the audit committee to hire, manage, and compensate the external auditor rather than company management. These requirements preserve objectivity and strengthen investor confidence in assurance.

<img class="alignnone wp-image-17384 size-full" src="https://www.thecaq.org/wp-content/uploads/2026/03/2026_03_AiA-Investor-survey_Chart-1.jpg" alt="" width="1597" height="709" />

Despite these safeguards, 35% of respondents in our investor survey are concerned about the independence of audit firms from company management. The profession must continue to emphasize its independence and objectivity as we move into new assurance domains while navigating the current climate of skepticism in institutions. Independence is not a compliance checkbox; it is a rigorous discipline that investors can rely on to make decisions that shape capital allocation.

[custom_quote text="Deliberate policy choices made through decades of public debate and rulemaking enacted the independence rules we have today."]
<h3><strong>2. Over 85% of investors want to see improvements in AI, cybersecurity, and other corporate disclosures.</strong></h3>
Investor appetite for consistent, comparable corporate disclosures outside of the financial statements continues to grow. Public companies are increasingly reporting on topics like AI usage and cybersecurity risk, yet our survey found that around 85% of investors believe improvements in these areas are still needed.

<img class="alignnone wp-image-17385 size-full" src="https://www.thecaq.org/wp-content/uploads/2026/03/2026_03_AiA-Investor-survey_Chart-2.jpg" alt="" width="1741" height="730" />

Other corporate information plays a critical role in helping investors form a holistic view of a company’s operations, risks, and strategy. Auditors are steeped in the values that bring credibility and transparency to decision-useful information, and the profession has a history of bringing trust to <a href="https://www.thecaq.org/corporate-reporting-trends">emerging reporting areas</a>.

By engaging public company auditors on other corporate disclosures, public companies gain the same rigor, independence, and expertise that build investor trust in financial reporting.

[custom_quote text="Investor appetite for consistent, comparable corporate disclosures outside of the financial statements continues to grow."]
<h3><strong>3. Over 95% of investors report that regulatory oversight increases their confidence in audits. </strong></h3>
Support for oversight is nearly universal among institutional investors, and investors outline specific expectations about what oversight should accomplish. Over 95% of respondents draw a direct line between regulatory oversight and audit confidence; nearly one-third also believe the current regulatory burden on auditors is too high. Investors want a framework that effectively enhances audit quality, not compliance volume for its own sake.

<img class="alignnone wp-image-17386 size-full" src="https://www.thecaq.org/wp-content/uploads/2026/03/2026_03_AiA-Investor-survey_Chart-3.jpg" alt="" width="1390" height="645" />

As the profession leads across expanding landscapes like cybersecurity and AI governance, regulatory frameworks that evolve alongside assurance will keep investor confidence stable.

The profession has an opportunity to help shape what those changes will look like. Strong engagement with policymakers and regulators now will ensure expanded assurance contributes to the trust that underpins well-functioning capital markets.

[custom_quote text="Support for oversight is nearly universal among institutional investors, and investors outline specific expectations about what oversight should accomplish."]
<h3><strong>What This Means for the Profession</strong></h3>
Existing independence safeguards, expanded areas of assurance, and extended regulatory frameworks are top of mind for investors, and the profession is well equipped to address these needs and continue providing trust solutions to capital markets. The path forward requires a vocal commitment to objectivity, transparency into how the scope of assurance is changing, and engagement with regulators to build standards that support the gold standard of audit quality the U.S. is known for.

Read the full <a href="https://www.thecaq.org/annual-institutional-investor-survey">Institutional Investor Survey</a> for more insights into how investors view the audit.

What the 2025 Institutional Investor Survey Says About Trust

The digital asset ecosystem is rapidly evolving, and trust is critical in shaping the future of these innovations.

While the use of digital assets at U.S. public companies remains relatively limited, their prevalence in certain segments of the financial system is...

The digital asset ecosystem is rapidly evolving, and trust is critical in shaping the future of these innovations.

While the use of digital assets at U.S. public companies remains relatively limited, their prevalence in certain segments of the financial system is accelerating. In an analysis of 10-Ks, the CAQ found that <a href="https://www.thecaq.org/sp-500-and-digital-asset-reporting">9% of S&amp;P 500</a> companies mentioned digital asset-related information in their 2024 filings (filed in 2025). Our research has indicated that more than half of those companies are in the financial services sector; the remainder span across industries as companies are beginning to explore new opportunities with digital assets.

More recently, in our <a href="https://www.thecaq.org/audit-partner-pulse-survey">Fall 2025 Audit Partner Pulse Survey</a>, 22% of audit partners indicated that companies in their primary industry sector have exposure to digital assets (up from 11% reported in <a href="https://thecaq.wpenginepowered.com/wp-content/uploads/2025/06/caq_audit-partner-pulse-survey-spring-2025_2025-06.pdf">Spring 2025</a>). We are also seeing an increasing number of digital asset exchanged-traded funds (ETFs), reflecting growing interest in this asset class from investors.

At the same time, regulatory frameworks for digital assets are still emerging. Congress recently passed legislation establishing a regulatory framework for stablecoins (the GENIUS Act) and is now focused on passing a broader digital asset market structure bill. Regulatory agencies, like the Securities and Exchange Commission (SEC) and Commodity Futures Trading Commission (CFTC), have prioritized providing clarity regarding their oversight of digital assets, including the application of securities law to specific types of digital asset transactions.

This is all happening at a time of price volatility in the digital asset markets, highlighting the importance of market participants having the information that they need to make informed investment decisions. At the CAQ, we know that auditors have a critical role to play in the flow of reliable information to stakeholders for decision-making. Our latest publication, <a href="https://www.thecaq.org/rota-digital-assets"><em>The Role of the Auditor in Digital Assets: Present and Future</em></a>, explores the current digital assets landscape, why auditors are well-positioned to meet stakeholder needs, and what the future of trust could look like.

[custom_quote text="22% of audit partners indicated that companies in their primary industry sector have exposure to digital assets."]
<h3><strong>Challenges in an Evolving Ecosystem</strong></h3>
As the digital asset ecosystem matures, so are the business models of companies engaging with digital assets. The use of digital assets varies from company to company and many different types of companies support a robust digital asset ecosystem, ranging from companies that hold digital assets for investment purposes, companies that participate in digital asset mining and staking activities, companies that issue digital assets (like stablecoins), and companies that provide digital asset-related services including providing custody solutions, operating exchanges, and providing staking as a service. Additionally, we are seeing some financial entities begin to explore tokenization of financial instruments.

Companies face unique risks depending on their use of digital assets, but there are some universal challenges that cut across the digital asset ecosystem. In our <a href="https://www.thecaq.org/audit-partner-pulse-survey">Fall 2025 Audit Partner Survey</a>, audit partners identified regulatory uncertainty and a lack of expertise as key challenges facing companies that use digital assets for investment, operational, or transactional purposes. Additionally, we continue to see focus from digital asset market participants on transparency, including the information needs of investors, customers, and other stakeholders, and safeguarding of digital assets.

As the digital asset ecosystem continues to mature, it will be important for companies to consider how to provide increased trust and transparency for stakeholders on these key topics. As companies explore enhanced disclosure, public company auditors can play an important role in enhancing the reliability of information and mitigating potential information imbalances between external and internal stakeholders.

Audits and attestation engagements are already well-established mechanisms for building trust in financial and non-financial information reported by companies, and these services can be extended to digital asset market participants.

[custom_quote text="Companies face unique risks depending on their use of digital assets, but there are some universal challenges that cut across the digital asset ecosystem."]
<h3><strong>The Role of the Auditor</strong></h3>
Auditors are long-standing experts in verifying information reported by public companies, and their dedication to bringing trust to decision-useful information is why the U.S. is the gold standard for audit quality.

Auditors have a proven history of applying their rigor and expertise beyond financial reporting to emerging areas of our economy. Increasingly, auditors are being called upon to provide assurance on emerging topics like climate and cybersecurity.

In the digital asset ecosystem, auditors are already playing an important role in enhancing trust in company-reported information. One example of this is the requirement in the GENIUS Act for permitted payment stablecoin issuers to obtain an examination, performed by an auditor, of their monthly reserve reporting.

Auditors bring several unique strengths:
<ul>
 	<li><strong>Deep expertise in understanding business processes. </strong>Auditors are skilled at understanding various business processes and assessing and responding to risks within those processes.</li>
 	<li><strong>Experience in reporting on adherence to standards and frameworks.</strong> Auditors have extensive experience reporting on management’s assertions about compliance with various standards and frameworks.</li>
 	<li><strong>Compliance with independence and rigorous professional standards. </strong>Auditors follow strict independence rules and adhere to continuing professional education, ethics, and experience requirements.</li>
</ul>
Just as they verify a company’s financial information, auditors' tried-and-true assurance brings clarity to emerging disclosure areas impacting the capital markets.

[custom_quote text="Auditors have a proven history of applying their rigor and expertise beyond financial reporting to emerging areas of our economy."]
<h3><strong>The Future of Trust</strong></h3>
Digital asset attestation engagements continue to evolve to meet stakeholder needs. As companies and retail customers increasingly become involved in the digital asset ecosystem and engage the services of digital asset service providers, those customers are seeking greater trust and transparency in service providers’ operations.

Currently, several prominent digital asset companies that provide custody services to customers obtain Service Organization and Controls (SOC) 1 Type 2 reports, which are available to institutional customers and provide information relevant to a customer’s system of internal control. However, these reports aren’t available to individual retail customers. As the digital asset ecosystem continues to expand, there may come a point when retail customers desire greater trust and transparency about a digital asset service provider’s internal controls. At some point in the future, we may see new types of attestation engagements emerge to meet this need.

The profession is ready to engage with standard-setters, companies, and users of attestation reports to ensure that future attestation engagements deliver a clear and reliable picture of digital asset activities. It is important that future attestation engagements are clearly defined and that there is an appropriate framework enabling the performance of consistent and high-quality engagements.

This is the auditor's role: applying decades of expertise, rigor, and independence to emerging topics, contributing to continued innovation and growth in the U.S. economy. The CAQ will continue to monitor the evolving digital asset landscape and the profession’s role in building trust in these innovations.

[custom_quote text="The profession is ready to engage with standard-setters, companies, and users of attestation reports to ensure that future attestation engagements deliver a clear and reliable picture of digital asset activities."]

<strong><em>Explore the Full Resource:</em></strong><em> To see our full analysis of the evolving digital asset landscape,</em> <a href="https://www.thecaq.org/rota-digital-assets"><em>download the report here</em></a><em>.</em>

Bringing Trust to the Digital Asset Ecosystem

Emerging Reporting Areas

headshot_barton_trevor

Headshot_Barton_Trevor

Trevor Barton

Managing Partner – Quality, Risk & Regulatory, Deloitte & Touche LLP

Trust is the foundation of well-functioning capital markets. Investors rely on independent, high-quality audits to inform confident decision-making. At a time when business models, corporate disclosures, and financial reporting processes are being reshaped by rapid technological change, including advances in...

Trust is the foundation of well-functioning capital markets. Investors rely on independent, high-quality audits to inform confident decision-making. At a time when business models, corporate disclosures, and financial reporting processes are being reshaped by rapid technological change, including advances in artificial intelligence (AI), the role of independent assurance has never been more important. Our focus is simple: as innovation accelerates across the business landscape, we’re focused on assessing the governance and control environment around AI-enabled processes that affect financial reporting.

Innovation can create value, but it can also introduce new risks. As AI becomes increasingly embedded in financial reporting, internal controls, and decision-making, investors are asking how these technologies are governed, validated, and monitored. Enhancing investor confidence in this environment requires assurance, professional skepticism, and clarity on how these innovations are designed and used.
<h3><strong>Audit quality in a changing risk landscape</strong></h3>
The audit should evolve alongside capital markets. Today, that evolution is accelerating. As companies begin to use AI to improve efficiency and insight, there is a heightened need for strong governance, robust controls, and clear accountability. That means spending more time understanding how AI-enabled processes are governed and controlled when they affect financial reporting and disclosures. This includes evaluating controls over data inputs, access, and change management, and how AI-generated outputs are reviewed and used in reporting.

It is the auditor’s responsibility to challenge assumptions, test controls, assess whether risks are appropriately identified and disclosed, and demonstrate ethical leadership. Independent audits are designed to bring clarity to what’s material to investors. By applying consistent standards, disciplined processes, and professional judgment, auditors inform investors’ assessments on business fundamentals—even as those fundamentals are increasingly shaped by sophisticated technologies.

[custom_quote text="Independent audits are designed to bring clarity to what’s material to investors."]
<h3><strong>Leveraging technology to strengthen assurance</strong></h3>
Advances in audit technology are enhancing our ability to deliver high-quality assurance. For example, advanced analytics can allow teams to assess broader populations of data and focus procedures where signals indicate higher risk—while auditors remain responsible for the conclusions. At Deloitte, we continue to invest in these capabilities, while maintaining a clear principle: technology enhances the audit, but it does not replace professional judgment. Human oversight, independence, and skepticism remain essential. Our professionals are trained to understand both the potential and the limitations of AI, endeavoring that its use supports audit quality.

Equally important is how we govern our own use of AI. We have established a <a href="https://www.deloitte.com/us/en/what-we-do/capabilities/applied-artificial-intelligence/services/ethics-of-ai-framework.html">Trustworthy AI<sup>TM</sup> framework</a> that emphasizes transparency, reliability, security, and accountability. These principles guide how we deploy AI across our Audit &amp; Assurance business and reinforce our commitment to acting in the public interest.
<h3><strong>Transparency, independence, and accountability</strong></h3>
Investor trust is strengthened when audits are independent, transparent, and consistently executed. Public company audits are conducted within a regulated and highly scrutinized environment. This reinforces accountability, comparability, and confidence in the information investors rely on across market cycles. Strong dialogue with audit committees is also essential given management’s responsibility to govern AI-related risks.

Transparency is a key part of this equation. Deloitte’s <a href="https://www.deloitte.com/us/en/services/audit-assurance/articles/transparency-report.html">Transparency Report</a> provides insight into how we manage quality, risk, and independence, as well as how we invest in training, technology, and governance. This openness reflects the reputational stake auditors have in maintaining credibility with investors, audit committees, and regulators—and why continuous improvement is essential.

[custom_quote text="Strong dialogue with audit committees is also essential given management’s responsibility to govern AI-related risks."]
<h3><strong>Building confidence for the future</strong></h3>
As markets evolve and uncertainty persists, the value of independent assurance becomes even clearer.

Innovation and assurance are not competing forces; they are complementary. When new technologies like AI are implemented thoughtfully and subjected to rigorous oversight, they can strengthen both financial reporting and the audit itself. The result can lead to higher-quality information, greater transparency, and increased investor confidence.

At Deloitte, we remain committed to advancing audit quality, embracing responsible innovation, and upholding the trust that underpins the capital markets.

&nbsp;

<hr />

<em>This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor. Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.</em>

<em>As used in this document, “Deloitte” means Deloitte &amp; Touche LLP, a subsidiary of Deloitte LLP. Please see <a href="http://www.deloitte.com/us/about">www.deloitte.com/us/about</a> for a detailed description of our legal structure. Certain services may not be available to attest clients under the rules and regulations of public accounting.</em>

<em>Copyright © 2026 Deloitte Development LLC. All rights reserved.  </em>

Enhancing Investor Confidence in an Era of AI-Driven Innovation

Artificial Intelligence

This hour-long webcast will showcase regulatory reporting issues facing public companies and their auditors. It features Kurt Hohl, SEC Chief Accountant and Heather Rosenberger, Chief Accountant in the SEC’s Division of Corporation Finance. Panelists will discuss current initiatives underway at...

This hour-long webcast will showcase regulatory reporting issues facing public companies and their auditors. It features Kurt Hohl, SEC Chief Accountant and Heather Rosenberger, Chief Accountant in the SEC’s Division of Corporation Finance. Panelists will discuss current initiatives underway at the SEC, including recent regulatory proposals.

Audit Insider Webinar | July 2026

Webinar

Event

This webinar is for audit committee members and those who work with and support audit committees in their financial reporting oversight role continues our journey in exploring the evolution of AI in financial reporting and the audit.

 	How is AI...

This webinar is for audit committee members and those who work with and support audit committees in their financial reporting oversight role continues our journey in exploring the evolution of AI in financial reporting and the audit.
<ul>
 	<li>How is AI being used in financial reporting?</li>
 	<li>How is the use of AI in financial reporting impacting the audit?</li>
 	<li>How are auditors using AI in the audit?</li>
 	<li>How is the use of AI in financial reporting and the audit impacting audit committee oversight?</li>
</ul>

AI in Financial Reporting and Audit – What Audit Committees Need to Know

Audit Committee

Audit Committee Effectiveness: A Webinar Series
Audit committees should regularly (at least annually) evaluate the external auditor in fulfilling their duty in order to make an informed recommendation to the board whether to retain the external auditor. Robust, two-way dialogue that...

<h4>Audit Committee Effectiveness: A Webinar Series</h4>
Audit committees should regularly (at least annually) evaluate the external auditor in fulfilling their duty in order to make an informed recommendation to the board whether to retain the external auditor. Robust, two-way dialogue that includes constructive feedback to the external auditor may improve audit quality and enhance the relationship between the audit committee and the external auditor.

Join us for a discussion from both sides of the aisle – audit committee members and the auditor – about how to effectively perform this assessment. We’ll discuss the just released 2025 update of the CAQ’s External Auditor Assessment Tool for Audit Committees.

<strong>Note</strong>: This webcast is eligible for 1 CPE credit to those who attend the webcast live.

<img class=" wp-image-12997 alignnone" src="https://thecaq.wpenginepowered.com/wp-content/uploads/2022/11/CAQ_NACD_400x150.png" alt="CAQ NACD" width="200" height="75" />

<em>Audit Committee Effectiveness: A Webinar Series is brought to you by the Center for Audit Quality and the National Association of Corporate Directors. The series explores key takeaways and insights from leaders in the financial reporting ecosystem alongside resources developed to aid audit committees and public company board members.</em>

External Auditor Assessment Webinar: Who, Why, What, When and How

Join the Anti-Fraud Collaboration (AFC) in our webcast to explore the pervasiveness and impact of fraud at U.S. public companies and gain insights into recent survey findings that shed light into the current fraud risk environment and leading practices for...

Join the Anti-Fraud Collaboration (AFC) in our webcast to explore the pervasiveness and impact of fraud at U.S. public companies and gain insights into recent survey findings that shed light into the current fraud risk environment and leading practices for fraud deterrence and detection. A panel of multi-stakeholder experts will discuss findings from a joint survey from ACFE-AFC on The Impact of Fraud at U.S. Public Companies and CAQ’s 2025 Institutional Investor Survey, and provide insights into the current level of fraud and fraud losses experienced by U.S. public companies, factors that contribute to and can mitigate the most prevalent fraud risks faced by companies in the current environment, identifying and assessing the likelihood and significance/magnitude of those factors, and areas of focus for enhancing the effectiveness of fraud deterrence and detection.

<a href="http://www.antifraudcollaboration.org"><img class="alignnone size-full wp-image-9863" src="https://www.thecaq.org/wp-content/uploads/2020/05/AFC-Logo_35px.png" alt="Anti-Fraud Collaboration Logo" width="265" height="35" /></a>

<em><strong>Note</strong>: The virtual event was eligible for 1 CPE credit.
</em>

The Impact of Fraud on U.S. Public Companies

Anti-Fraud

Audit Committee Effectiveness: A Webinar Series
Welcome to Audit Committee Effectiveness: a webinar series brought to you by the Center for Audit Quality and the National Association of Corporate Directors. The series explores key takeaways and insights from leaders in the...

<h4>Audit Committee Effectiveness: A Webinar Series</h4>
<em>Welcome to Audit Committee Effectiveness: a webinar series brought to you by the Center for Audit Quality and the National Association of Corporate Directors. The series explores key takeaways and insights from leaders in the financial reporting ecosystem alongside resources developed to aid audit committees and public company board members. Stay tuned to this page for information about topics, participants, and how to register for upcoming webinars.</em>

<img class=" wp-image-12997 alignnone" src="https://thecaq.wpenginepowered.com/wp-content/uploads/2022/11/CAQ_NACD_400x150.png" alt="CAQ NACD" width="200" height="75" />

Join us for a discussion about the fourth edition of the Audit Committee Practices Report, a collaboration between Deloitte’s Center for Board Effectiveness and the Center for Audit Quality. Based on survey findings, this webinar offers audit committee members and those who work with them an opportunity to hear about committee priorities, challenges, and opportunities, as well as leading practices around audit committee effectiveness.

<em><strong>Note</strong>: This webcast was eligible for 1 CPE credit to those who attended the webcast live.</em>

2025 Audit Committee Practices Report

The CAQ’s Julie Bell Lindsay announced her decision to step down following seven years as CAQ’s CEO. “I’m incredibly proud of everything we’ve accomplished to advance the quality, integrity, and trust in public company audits and in the audit profession....

The CAQ’s Julie Bell Lindsay announced her decision to step down following seven years as CAQ’s CEO. “I’m incredibly proud of everything we’ve accomplished to advance the quality, integrity, and trust in public company audits and in the audit profession. It’s been an honor for me to work with the amazing team at the CAQ over the last seven years, and I am confident in their ability to build on the momentum we have created and continue to represent the public company audit profession and its important role in our capital markets. But, after much contemplation, I believe the timing is right to begin a new chapter in my career and life.”

The CAQ Governing Board has appointed fellow board member Mark Koziel, CEO of AICPA, as temporary, interim CEO, effective immediately. Julie will be working with Mark through the end of April to aid in the transition. Koziel praised Lindsay’s tenure: “Julie has helped ensure CAQ is a leading voice in advancing excellence, transparency, and trust in the public audit profession. The CAQ board joins me in thanking Julie for her years of service. Her work has made a lasting and positive impact in elevating audit quality and our profession.”

Through his role on the Governing Board, Mark has deep familiarity with the CAQ and is a passionate advocate for its role in the public company audit profession. Koziel added, “I look forward to working with the CAQ team during this transition to ensure organizational continuity and supporting the CAQ board in the search process. The CAQ’s mission to advance audit quality and investor confidence continues uninterrupted.”

Statement on CAQ Leadership Transition

Statements

The Center for Audit Quality (CAQ) congratulates the newly appointed and returning members to the Public Company Accounting Oversight Board. We look forward to working collaboratively with the PCAOB as they carry out their work. The CAQ remains committed to...

The Center for Audit Quality (CAQ) congratulates the newly appointed and returning members to the Public Company Accounting Oversight Board. We look forward to working collaboratively with the PCAOB as they carry out their work. The CAQ remains committed to engaging constructively with the PCAOB to support a robust audit environment that serves investors, public companies, and the capital markets.

+++

About the Center for Audit Quality

The CAQ champions the public interest in the capital markets by:
<ul>
 	<li>Elevating the quality, credibility, and transparency of public company audits;</li>
 	<li>Advancing critical issues affecting public company audits;</li>
 	<li>Driving innovation in assurance; and</li>
 	<li>Providing a collaborative forum for capital market stakeholders to address evolving needs and challenges.</li>
</ul>
As the voice of the public company audit profession, we work to instill trust in corporate reporting and the integrity of the auditing process, ultimately empowering investors, companies, and society as a whole.

Statement on Incoming PCAOB Chair

SEC Regulations

Washington DC (December 4, 2025) – Today, the Center for Audit Quality (CAQ) and Ideagen Audit Analytics released the 12th annual Audit Committee Transparency Barometer Report. The report, which has been conducted since 2014, analyzes audit committee disclosures of companies...

<b><span data-contrast="auto">Washington DC (December 4, 2025)</span></b><span data-contrast="auto"> – Today, the Center for Audit Quality (CAQ) and Ideagen Audit Analytics released the 12th annual Audit Committee Transparency Barometer Report. The report, which has been conducted since 2014, analyzes audit committee disclosures of companies in the S&amp;P 1500.</span><span data-ccp-props="{}"> </span>

<span data-contrast="auto">As audit committees navigate emerging risks including economic disruption and the rapid integration of artificial intelligence, investors need insights into board composition, expertise, and oversight processes. This year’s Barometer shows that while skills matrix disclosure continues at high rates and disclosure of cybersecurity expertise on boards has grown, most disclosure areas have stagnated or declined, providing audit committees with an opportunity to enhance transparency about their evolving oversight responsibilities.</span><span data-ccp-props="{}"> </span>

<span data-contrast="auto">Key findings of the report include: </span><span data-ccp-props="{&quot;335559739&quot;:0}"> </span>
<ul>
 	<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="1" data-aria-level="1"><span data-contrast="auto">90% of S&amp;P 500 companies disclosed the board of directors' skills matrix, an increase from 85% in 2024. S&amp;P MidCap companies (80%) and S&amp;P SmallCap companies (70%) also showed slight increases.</span><span data-ccp-props="{&quot;335559739&quot;:0}"> </span></li>
</ul>
<ul>
 	<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="2" data-aria-level="1"><span data-contrast="auto">65% of S&amp;P 500 boards disclosed they have a cybersecurity expert—representing a 5-percentage point increase from 2024.</span><span data-ccp-props="{&quot;335559739&quot;:0}"> </span></li>
</ul>
<ul>
 	<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="3" data-aria-level="1"><span data-contrast="auto">Stagnation and decline of audit committee disclosures were observed across several measures, including (for S&amp;P 500 companies): disclosure of the annual evaluation of the external auditor (decreased from 39% to 38%); considerations in appointing or (re)appointing the external auditor (remained flat at 50%); and factors contributing to the selection of the audit partner (decreased from 17% to 16%).</span><span data-ccp-props="{&quot;335559739&quot;:0}"> </span></li>
</ul>
<span data-contrast="auto">"When disruption accelerates, disclosures cannot stand still," said Julie Bell Lindsay, CEO of the Center for Audit Quality. "Audit committees perform a key role in our capital markets, from overseeing the external auditor to monitoring company financial reporting and internal controls and serving as an effective check on management.  Meaningful, investor-focused disclosure is one of the most powerful tools audit committees have to tell their story and demonstrate this important role. Each proxy season presents an important opportunity for audit committees to more clearly communicate how they oversee risk and uphold audit quality, strengthening investor confidence in a rapidly changing environment."</span><span data-ccp-props="{&quot;335559739&quot;:0}"> </span>

<span data-contrast="auto">"As audit committee responsibilities continue to expand, the Audit Committee Transparency Barometer provides critical insights into how committees are adapting their disclosures and where there is room for improvement," said Michael Nohrden, VP Strategy Audit and Risk for Ideagen. "Our ongoing collaboration with the CAQ ensures audit committees have access to robust data and peer comparisons across the S&amp;P 1500, empowering them to strengthen their communications with stakeholders. With emerging risks like AI adoption and cybersecurity threats reshaping oversight responsibilities, transparent disclosure has never been more important."</span><span data-ccp-props="{}"> </span>

<span data-contrast="auto">The full report is available to read </span><a href="https://www.thecaq.org/audit-committee-transparency-barometer"><span data-contrast="none">here</span></a><span data-contrast="auto">. </span><span data-ccp-props="{}"> </span>

+++

<strong>About the Center for Audit Quality</strong>

The CAQ champions the public interest in the capital markets by:
<ul>
 	<li>Elevating the quality, credibility, and transparency of public company audits;</li>
 	<li>Advancing critical issues affecting public company audits;</li>
 	<li>Driving innovation in assurance; and</li>
 	<li>Providing a collaborative forum for capital market stakeholders to address evolving needs and challenges.</li>
</ul>
As the voice of the public company audit profession, we work to instill trust in corporate reporting and the integrity of the auditing process, ultimately empowering investors, companies, and society as a whole.

<b><span data-contrast="auto">About Ideagen Audit Analytics</span></b> <span data-ccp-props="{}"> </span>

<span data-contrast="auto">Ideagen Audit Analytics is an independent research provider that enables the accounting, legal, and investment communities to analyze auditor market intelligence, public company disclosure trends, and risk indicators. For more information, email info@auditanalytics.com or call 508-476-7007.  </span><span data-ccp-props="{}"> </span>

Annual Audit Committee Disclosure Barometer Reveals Stagnation in Key Disclosure Areas Despite Period of Disruption

Washington D.C., June 5, 2025 – The Center for Audit Quality (CAQ) has released its Spring 2025 Audit Partner Pulse Survey, providing insights from audit partners at the nation’s leading public company audit firms. Now in its fourth year, the...

<strong>Washington D.C., June 5, 2025</strong> – The Center for Audit Quality (CAQ) has released its Spring 2025 Audit Partner Pulse Survey, providing insights from audit partners at the nation’s leading public company audit firms. Now in its fourth year, the survey captures audit partners’ views on the future of the U.S. economy, evolving business risks, and workforce trends. As trusted experts with a front-row seat to corporate strategy and performance, audit partners provide a unique lens into how U.S. companies are navigating a period marked by economic uncertainty, geopolitical tension, and rapid technological change.

Key findings from the report include:

<strong>Increasing Economic Pessimism</strong>
<ul>
 	<li>The percentage of audit partners expressing pessimism about the U.S. economy surged from 10% in Fall 2024 to 44% today, while optimism dropped by more than half, from 38% to 15%.</li>
 	<li>Fear of a potential recession, ongoing geopolitical instability and trade uncertainties have prompted companies to double down on financial performance, cost management, and risk mitigation strategies.</li>
</ul>
<strong>Shifting Workforce Strategies</strong>
<ul>
 	<li>While many companies are reducing headcount, they are simultaneously investing in upskilling existing employees.</li>
 	<li>Respondents also underscored the growing importance of strong anti-fraud cultures, especially as economic stressors heighten risk across industries.</li>
</ul>
<strong>Integration of New Technologies</strong>
<ul>
 	<li>AI adoption continues to grow across industries, primarily to improve customer service and streamline internal operations.</li>
 	<li>Despite increasing regulatory attention and high-profile initiatives like the SEC’s new Crypto Task Force, audit partners report limited cryptocurrency-related investments among public companies.</li>
</ul>
“Audit partners offer a valuable window into today’s complex business environment, helping us better understand the challenges companies face and the strategies they’re using to move forward,” said Julie Bell Lindsay, Chief Executive Officer, CAQ. “Despite economic uncertainty, it’s encouraging to see companies investing in innovation, upskilling their workforce, and strengthening cultures of integrity as they build a foundation for long-term resilience and growth.”

Download the <a href="https://www.thecaq.org/audit-partner-pulse-survey">Spring 2025 Audit Partner Pulse Survey</a> to see the full results.

+++

<strong>About the Center for Audit Quality</strong>

The CAQ champions the public interest in the capital markets by:
<ul>
 	<li>Elevating the quality, credibility, and transparency of public company audits;</li>
 	<li>Advancing critical issues affecting public company audits;</li>
 	<li>Driving innovation in assurance; and</li>
 	<li>Providing a collaborative forum for capital market stakeholders to address evolving needs and challenges.</li>
</ul>
As the voice of the public company audit profession, we work to instill trust in corporate reporting and the integrity of the auditing process, ultimately empowering investors, companies, and society as a whole.

Audit partners say economic uncertainty and geopolitical risks rise, while companies continue integrating AI to improve customer experience, according to latest survey.

In collaboration with Edge Research, the Center for Audit Quality released a new report exploring shifts in student perceptions of accounting and identifying messaging strategies to broaden the talent pool. The findings build on research conducted from 2021 to 2023...

<em>In collaboration with Edge Research, the Center for Audit Quality released a new report exploring shifts in student perceptions of accounting and identifying messaging strategies to broaden the talent pool. The findings build on research conducted from 2021 to 2023 and offer key insights into today’s educational landscape.</em>

<strong>Washington D.C., April 28, 2025</strong> – In recent years, the accounting profession has undertaken a rebranding initiative aimed at dispelling common misperceptions among students and highlighting the breadth, impact, and relevance of careers in accounting. Several years after the Center for Audit Quality (CAQ) launched its Accounting+ campaign to fight this bias and inform students of the myriad opportunities an accounting career can offer, new research assesses the campaign’s progress and the new challenges it has uncovered.

The CAQ partnered with Edge Research on the report, <a href="https://www.thecaq.org/expanding-the-accounting-profession-pipeline">Expanding the Accounting Profession Pipeline: 2024 Update</a>, to better understand high school and early college students’ academic and professional motivations and to identify the most successful strategies to attract the next generation of accountants.

<em>“This research is an important step toward understanding both the persistent challenges and the emerging opportunities in building a strong accounting talent pipeline. It’s encouraging to see growing interest among students. This is proof that when we listen, learn, and adapt, we can positively impact the talent pipeline.”</em> - Julie Bell Lindsay, CEO, the Center for Audit Quality.

Some key findings from the report include:
<ul>
 	<li>Significant improvements have been made in how students view accounting careers with notable increases in seeing accounting as a career that is meaningful and provides value, has strong long-term earning potential, and a good work-life balance. These positive shifts indicate the professions’ collective efforts to transform accounting’s image are gaining traction.</li>
 	<li>Practical, benefit focused messaging drives interest with students, especially messages that highlights accounting’s strong salary potential, career flexibility, and job security, and emphasizing these points as strengths within the accounting profession resonated strongly amongst all demographics in the study.</li>
 	<li>Direct exposure to accounting strongly correlates with interest in accounting. With many students lacking personal connections to accountants, the profession must continue meeting students where they are – both in classrooms and on social media. Accounting professionals can maximize their impact by using Accounting+ evidence-based messaging on salary potential, career flexibility and job security- approaches shown to significantly increase student interest.</li>
</ul>
<em>“In a time of economic uncertainty, young people are making deliberate choices to prioritize stability and flexibility in their careers like never before. This presents a challenge, but also a tremendous opportunity for the accounting profession. For students, especially those from underserved communities, this isn’t just about employment. It’s about building a future and creating generational wealth."</em> - Liz Barentzen, Vice President, Talent, the Center for Audit Quality.

According to the <a href="https://www.thecaq.org/accounting-annual-report">Accounting+ 2024 annual report</a>, many of these key messaging and outreach strategies deeply resonated with student populations. Accounting+ reached students more than 2 billion times via paid advertising, social media, and other digital platforms, leading to 26 million website visits in 2024 (an 86% increase from 2023) and 8 million new users (a 100% increase from 2023). The updated research shows encouraging progress in shifting the perception of accounting careers among students; however, significant roadblocks remain in translating this perception into increased enrollment numbers. A continued profession-wide, comprehensive approach is crucial to engage new students and provide educators with the resources they need to build a stronger, more competitive talent pool.

Download the full report <a href="https://www.thecaq.org/expanding-the-accounting-profession-pipeline">here</a> to learn more about the results.

<strong>About the Research</strong>

The CAQ commissioned Edge Research to perform a comprehensive follow-up on their <a href="https://thecaqprod.wpenginepowered.com/wp-content/uploads/2023/07/caq_increasing-diversity-in-the-accounting-profession-pipeline_2023-07.pdf">2023 report</a> to assess the progress of initiatives like Accounting+, identify new engagement opportunities, and understand the evolving student mindset in “Expanding the Accounting Profession Pipeline.”

Edge Research employed a mixed-methods approach combining quantitative and qualitative methodologies to gain comprehensive insights into students’ perceptions of accounting careers. The quantitative component consisted of an online survey with 3,487 high school and college students across the United States, including substantial samples of Black/African American, Hispanic, AAPI, and White students. This survey tracked key metrics against baseline data from 2021 to 2022 and examined college and career decision journeys, accounting perceptions, barriers to entry, and messaging effectiveness across various educational levels. After this broad data collection, Edge Research conducted four virtual focus groups in January 2025 with high school students (divided between freshmen/sophomores and juniors/seniors) to explore these themes in greater depth. All focus group participants were college bound and open to business careers, with diverse representation across gender, region, and school types.

+++

<strong>About the Center for Audit Quality</strong>

The CAQ champions the public interest in the capital markets by:
<ul>
 	<li>Elevating the quality, credibility, and transparency of public company audits;</li>
 	<li>Advancing critical issues affecting public company audits;</li>
 	<li>Driving innovation in assurance; and</li>
 	<li>Providing a collaborative forum for capital market stakeholders to address evolving needs and challenges.</li>
</ul>
As the voice of the public company audit profession, we work to instill trust in corporate reporting and the integrity of the auditing process, ultimately empowering investors, companies, and society as a whole.

CAQ Releases Updated Research Exploring Key Trends in Accounting Career Pipeline

Press Releases

Talent

In this comment letter to the Federal Deposit Insurance Corporation (FDIC), the CAQ responds to the FDIC's proposed rulemaking on GENIUS Act Requirements and Standards for FDIC-Supervised Permitted Payment Stablecoin Issuers and Insured Depository Institutions.

In our letter, we support the...

In this comment letter to the Federal Deposit Insurance Corporation (FDIC), the CAQ responds to the FDIC's proposed rulemaking on <em>GENIUS Act Requirements and Standards for FDIC-Supervised Permitted Payment Stablecoin Issuers and Insured Depository Institutions</em>.

In our letter, we support the FDIC's objective to enhance transparency, reliability, and accountability for permitted payment stablecoin issuers. Given our role, our comments are primarily focused on the aspects of the proposed rulemaking that impact public company auditors. Specifically, we offer views on:
<ol>
 	<li>Audits of financial statements for certain permitted payment stablecoin issuers;</li>
 	<li>Examination of monthly composition reports; and</li>
 	<li>Mechanisms to increase transparency and reliability of information reported by permitted payment stablecoin issuers, including examinations of internal controls over stablecoin operations and reserves.</li>
</ol>
Read the full comment letter <a href="https://thecaq.wpenginepowered.com/wp-content/uploads/2026/06/caq_comment-letter-to-fdic-re-genius-act-proposed-rulemaking_2026-06.pdf">here</a>.

Comment Letter | FDIC Proposed Rulemaking to Implement the GENIUS Act

Comment Letter

As part of the Center for Audit Quality’s (CAQ) ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA).

Each month, the PPTA highlights...

Public Policy and Technical Alert | May 2026

Newsletter

PPTA

Welcome back to another edition of Audit Insider!

May has been a busy month for the profession! From the CAQ’s comment letters to the OCC and the PCAOB to regulatory updates from the SEC and PCAOB, the work continues!

Plus, we also...

<img class="wp-image-17321 aligncenter" src="https://www.thecaq.org/wp-content/uploads/2026/02/2026_Emails_Headers_Audit-Insider_V1.png" alt="" width="800" height="200" />

<b>Welcome back to another edition of Audit Insider!</b>

May has been a busy month for the profession! From the CAQ’s comment letters to the OCC and the PCAOB to regulatory updates from the SEC and PCAOB, the work continues!

Plus, we also have takeaways from the team's most recent speaking engagements, the latest on fraud technology, and a look ahead at an upcoming webinar on audit committee effectiveness. I can't wait to hear about your plans to decompress and recharge as we head into the summer.

In the meantime, read on for what I'm tracking.

<em>Please note that these perspectives are my own. If this email was forwarded to you, <a href="https://go.thecaq.org/l/834983/2020-04-22/fskb">subscribe here</a> so that you never miss a public company auditing update.</em>

<img src="https://go.thecaq.org/l/834983/2026-01-21/3sy8vj/834983/1769009821CeObYtK5/2026_Emails_Headers_Audit_Insider_Whats_New_V1.png" alt="What's new in public company audit" width="600" height="100" border="0" />
<h3>SEC Semiannual Reporting</h3>
The debate over public company reporting frequency continues to develop. Earlier this month, the SEC put out a call for comments on their recent <a href="https://www.sec.gov/newsroom/press-releases/2026-42-sec-proposes-amendments-permit-optional-semiannual-reporting-public-companies">proposal</a> to permit an optional shift from quarterly to semi-annual reporting. The CAQ's position remains consistent: Auditors are equipped to provide high-quality, independent assurance under any framework regulators establish, and the CAQ will continue to engage constructively as that conversation develops. We are analyzing the proposal and preparing our comment letter response. We encourage stakeholders to submit comment letters too. Comments can be submitted to the SEC by July 6<sup>th</sup> <a href="https://www.sec.gov/rules-regulations/2026/05/s7-2026-15#33-11414proposed">here</a>.
<h3>SEC Registered Offerings and Filer Status and Emerging Growth Company Reforms</h3>
The SEC also released proposals seeking to modernize registered offerings and amend filer status definitions along with emerging growth company (EGC) accommodations. These proposals could represent significant changes for current and new public companies. We are still reading these proposals but encourage stakeholders to submit their perspectives to the SEC. Comments for these proposals are due by July 20<sup>th </sup>and can be submitted <a href="https://www.sec.gov/rules-regulations/2026/05/s7-2026-17#33-11418proposed">here</a> for registered offerings or <a href="https://www.sec.gov/rules-regulations/2026/05/s7-2026-18#33-11419proposed">here</a> for filer status and EGC reforms.
<h3>CAQ Comment Letters: GENIUS Act and PCAOB Strategic Priorities</h3>
The CAQ submitted two comment letters this month.

The first, <a href="https://www.thecaq.org/occ-proposed-rulemaking-to-implement-the-genius-act?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026">submitted on May 1st</a>, responds to proposed rulemaking to implement the GENIUS Act, which establishes a federal framework for payment stablecoin issuers. As digital assets become more embedded in the financial system, the CAQ's letter addresses what sound oversight and disclosure requirements should look like, and the role of auditors in supporting and maintaining market confidence.

The second letter, <a href="https://www.thecaq.org/comment-letter-on-pcaob-strategic-priorities?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026">submitted on May 15th</a>, responds to the PCAOB's request for comments on its strategic priorities. As we noted last month, Chair Logothetis has indicated a commitment to stakeholder engagement in setting the Board's agenda, and this comment process is an opportune moment for the profession to weigh in. Our letter reflects member firm perspectives on where the PCAOB's resources and attention will matter most over the next several years.
<h3>ACC Comment Letter to the PCAOB on Strategic Priorities</h3>
The Audit Committee Council also submitted a <a href="https://www.thecaq.org/acc-comment-letter-to-the-pcaob-strategic-priorities?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026">letter</a> to the PCAOB in response to the strategic priorities consultation. The ACC's letter brings an audit committee perspective to the Board's planning process, reflecting the governance community's stake in a well-functioning, appropriately resourced standard-setter.

Read more <a href="https://www.thecaq.org/acc-comment-letter-to-the-pcaob-strategic-priorities?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026">here</a>.
<h3>PCAOB Investor Advisory Group and Standards and Emerging Issues Advisory Group Meetings</h3>
The PCAOB's Investor Advisory Group (IAG) and Standards and Emerging Issues Advisory Group (SEIAG) both met recently, covering topics like inspection reporting, strategic priorities, artificial intelligence, and standard setting. These are the Board's two standing advisory groups, and their meetings are open to the public.

The meetings of IAG and SEIAG are particularly notable given where the PCAOB is in its strategic planning process. Input from the various stakeholder groups on inspections, strategic priorities, and emerging technology feeds directly into how the Board sets its priorities, and the breadth of the agenda reflects how much is currently in motion for the profession.
<h2>Fighting Fraud</h2>
<h3>The 2026 Anti-Fraud Technology Benchmarking Report</h3>
The ACFE's <a href="https://www.acfe.com/fraud-resources/anti-fraud-technology-benchmarking-report?utm_source=partner&amp;utm_medium=newsletter&amp;utm_campaign=20264-AFC-Quarterly-Newsletter">2026 Anti-Fraud Technology Benchmarking Report</a>, a resource the CAQ and the<a href="https://antifraudcollaboration.org/"> Anti-Fraud Collaboration</a> are highlighting for practitioners and governance professionals, paints a picture of an industry in transition. Only 7% of organizations feel more than moderately prepared to detect and prevent AI-powered fraud, and just 16% report using generative AI in their anti-fraud programs. Budget constraints remain the most common barrier, affecting 83% of organizations.

For auditors, the findings on AI model oversight stand out: 75% of respondents consider bias or lack of fairness a key factor in adopting AI tools, but only 18% actually test their models for it. As AI becomes more embedded in financial reporting and fraud detection, that gap has direct implications for audit quality and risk assessment.

Read more <a href="https://www.acfe.com/fraud-resources/anti-fraud-technology-benchmarking-report?utm_source=partner&amp;utm_medium=newsletter&amp;utm_campaign=20264-AFC-Quarterly-Newsletter">here</a>.

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<h3>Takeaways from the Milken Institute Global Conference</h3>
The CAQ participated in a roundtable at the Milken Institute Global Conference, engaging with investors, executives, and policymakers on questions central to the profession: the reliability of financial information, the expanding scope of assurance, and the role of independent audit in maintaining market trust. Conversations at Milken tend to surface what institutional investors and senior business leaders are actually focused on, and this year's roundtable was no different.

We will have more to share from those discussions in the coming weeks, but the takeaway was consistent with what we hear across channels: the value of independent assurance is well understood at the leadership level.
<h3>We Need Your Perspectives: Audit Committee Practices Survey</h3>
As you wrap up this issue, we invite you to share your perspective through this year’s <a href="https://survey.deloitte.com/jfe/form/SV_3lXdLKqABPyAUEC">Audit Committee Practices Survey</a>. Your input helps identify evolving oversight priorities and highlight leading practices across audit committees and includes a new focus on artificial intelligence (AI) oversight, reflecting its growing importance in the boardroom.

If you currently serve on an audit committee, the CAQ and Deloitte’s Center for Board Effectiveness encourage you to take 10 minutes to participate.
<h2>The Audit Effect: The Evolving Role of the Auditor</h2>
<h3>Finalizing the Inspection Report Process for Broker-Dealer Audits</h3>
The SEC's Chief Accountant has <a href="https://tax.thomsonreuters.com/news/sec-chief-accountant-urges-pcaob-to-set-up-permanent-broker-dealer-audit-inspection-program/">urged</a> the PCAOB to establish a permanent broker-dealer audit inspection program, a development the CAQ has been engaged in. The existing inspection framework for broker-dealer audits has operated on a temporary basis since 2011. The CAQ <a href="https://www.thecaq.org/AuditEffect?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026">supports</a> a well-designed, permanent inspection framework and will continue to engage with the PCAOB as this process moves forward.

<img src="https://go.thecaq.org/l/834983/2026-01-21/3sy8t1/834983/1769009327191ZcUyR/2026_Emails_Headers_Audit_Insider_Additional_V1.png" alt="Additional Resources &amp; Events" width="600" height="100" border="0" />
<h3>Upcoming: Audit Committee Effectiveness Webinar</h3>
Keep an eye out for our upcoming webinar on audit committee effectiveness. Details on speakers and registration will be available shortly. For background on the issues the webinar will address, the<a href="https://www.thecaq.org/audit-committee-practices-report?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026"> Audit Committee Practices Report</a> and the<a href="https://www.thecaq.org/audit-committee-resource-center?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=Audit%20Insider%20May%2026"> Audit Committee Resource Center</a> are good places to start.

<hr />

<h3 style="text-align: center;"><em>Dennis McGowan</em></h3>
<p style="text-align: center;"><em>Vice President, Professional Practice and Anti-Fraud Initiatives </em></p>

Audit Insider | May 2026

Happy May! We’re five months into the year and things are heating up, from a temperature perspective but also from a regulatory perspective. Regulators are collecting comments from stakeholders, engaging with advisory groups, and proposing new rules. We’ll share our...

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Happy May! We’re five months into the year and things are heating up, from a temperature perspective but also from a regulatory perspective. Regulators are collecting comments from stakeholders, engaging with advisory groups, and proposing new rules. We’ll share our insights along with highlighting informational resources in this latest edition of Audit Committee Insights. Read on to learn what’s new.

We welcome input; please <a href="mailto:vteitelbaum@thecaq.org?subject=Audit%20Committee%20Insights%20Inquiry">let us know</a> what you think. Was this email forwarded to you by a colleague? <a href="https://go.thecaq.org/l/834983/2020-04-22/fskb">Subscribe here</a> so that you never miss an update from the CAQ.
<h2>In This Issue:</h2>
<ul>
 	<li><b>We Need Your Perspectives: Audit Committee Practices Survey</b></li>
 	<li><b>SEC Proposed Rule: Semiannual Reporting</b></li>
 	<li><b>Insights from PCAOB IAG and SEIAG Meetings</b></li>
 	<li><b>ACC Comment Letter: PCAOB Strategic Priorities</b></li>
 	<li><b>AFC Resource Highlight: Role of the Internal Auditor – Fraud Risk</b></li>
 	<li><b>Strengthening AI Governance</b></li>
 	<li><b>Enterprise Risk Management: Continuous Assessment</b></li>
 	<li><b>ICYMI: CAQ Public Policy Technical Alert (PPTA), April 2026</b></li>
 	<li><b>Why We Observe Memorial Day</b></li>
</ul>
<h2>We Need Your Perspectives: Audit Committee Practices Survey</h2>
STOP. Before you consume these valuable insights, can you give us 10 minutes of your time to inform the audit committee's work?

Your perspectives will help identify evolving oversight priorities and leading practices. This year's survey also expands to artificial intelligence (AI) oversight, reflecting the growing importance of AI in the boardroom.

If you're currently an audit committee member, the CAQ and Deloitte's Center for Board Effectiveness want to hear from you in this year's <a href="https://survey.deloitte.com/jfe/form/SV_3lXdLKqABPyAUEC">Audit Committee Practices Survey</a>.

As a bonus, the first 200 respondents will have the chance to direct a charitable contribution of $100 to one of three non-profits.
<h2>SEC Proposed Rule: Semiannual Reporting</h2>
The SEC has <a href="https://www.sec.gov/newsroom/press-releases/2026-42-sec-proposes-amendments-permit-optional-semiannual-reporting-public-companies?utm_medium=email&amp;utm_source=govdelivery">proposed amendments</a> that would permit public companies to optionally shift from quarterly to semiannual reporting, representing a potential change to the cadence of interim financial reporting. Under the <a href="https://www.sec.gov/files/rules/proposed/2026/33-11414.pdf">proposed rule</a>, public companies could elect to file one semiannual report and one annual report per year in lieu of the traditional three Form 10-Qs and one annual Form 10-K. Here are some initial considerations from PwC’s recent <a href="https://www.pwc.com/us/en/services/governance-insights-center/library/sec-semi-annual-reporting.html?WT.mc_id=TC2-PL200_US_05FY26_AW_OO_TS_GIC_OT-BRD_XLOS-GOV_GIC-SEMI-ANNUAL-REPORTING_E1&amp;pwctrackemail=a38145d5b60eefd7a6401c857aaf6640be012a73cb49a74b523a0823b93d4c80">overview</a> of semiannual reporting:
<ul>
 	<li>Beyond SEC requirements, what other obligations (e.g. debt covenants) may necessitate quarterly reporting? More broadly, how does the reporting cadence align with the company’s future strategy?</li>
 	<li>How might investors and other key stakeholders view a move away from quarterly financial statements that are reviewed by an auditor?</li>
 	<li>What are peers and competitors considering in terms of reporting cadence, and how might that influence expectations?</li>
 	<li>Could reduced frequency of financial reporting create an information vacuum for the market, and if so, how might that impact stock price?</li>
 	<li>What are the benefits to the company of transitioning to semiannual reporting?</li>
</ul>
Comments can be submitted <a href="https://www.sec.gov/comments/s7-2026-15/semiannual-reporting#no-back">here</a> and are due by July 6, 2026.
<h2>Insights from PCAOB IAG and SEIAG Meetings</h2>
The PCAOB held meetings of their two advisory groups, the <a href="https://pcaobus.org/about/advisory-groups/investor-advisory-group">Investor Advisory Group (IAG)</a> and the <a href="https://pcaobus.org/about/advisory-groups/standards-and-emerging-issues-advisory-group">Standards and Emerging Issues Advisory Group (SEIAG)</a>, on <a href="https://pcaobus.org/news-events/events/event-details/pcaob-investor-advisory-group-meeting-april-2026">April 29<sup>th</sup></a> and <a href="https://pcaobus.org/news-events/events/event-details/pcaob-standards-and-emerging-issues-advisory-group-meeting-may-2026">May 6<sup>th</sup></a>, respectively. Chair Logothetis and his fellow board members attended both meetings and shared insights into the PCAOB’s future plans.
<ul>
 	<li>The PCAOB is forming a new inspections task force tasked with integrating AI into the inspection process – a call for nominations is planned in the coming weeks.</li>
 	<li>The PCAOB is aiming to release an agenda consultation in June.</li>
 	<li>Board Member Calabria announced that the PCAOB is working to finalize the broker dealer inspection program by the end of 2026.</li>
 	<li>Chair Logothetis plans to spend significant time traveling and engaging in-person with audit committees.</li>
</ul>
<h2>ACC Comments Letter: PCAOB Strategic Priorities</h2>
The CAQ’s Audit Committee Council (ACC), an independent advisory group, submitted a <a href="https://www.thecaq.org/acc-comment-letter-to-the-pcaob-strategic-priorities?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=AC%20Insights%2026">comment letter</a> in response to the PCAOB’s request for comment on its strategic priorities. Grounded in the PCAOB’s investor protection mission with the goal of enhancing audit quality, the ACC shared these top three recommendations:
<ol>
 	<li><b><i>Strengthen the PCAOB inspections program </i></b>– The PCAOB should prioritize improvements to the focus, consistency, and timeliness of inspections. A more risk-based and quality control-focused approach would provide more meaningful insights to audit committees and reduce unnecessary pressure on audit engagement teams. “Enhancements to focus, consistency, and timeliness would meaningfully improve usefulness to stakeholders.”</li>
 	<li><b><i>Promote regulatory efficiency and durable standards </i></b>– New or revised standards need to deliver clear benefits relative to their costs and should be applied consistently. When the PCAOB pursues new or revised standards, a more transparent and empowered standard-setting function—particularly through a formal consultation process within the Office of the Chief Auditor – should be applied.</li>
 	<li><b><i>Prioritize initiatives with the greatest impact </i></b>– The ACC cautioned against an overly expansive agenda and recommended a disciplined sequencing of projects to avoid implementation challenges and resource strain.</li>
</ol>
<h2>AFC Resource Highlight: Role of the Internal Auditor – Fraud Risk</h2>
In their latest <a href="https://antifraudcollaboration.org/the-role-of-the-internal-auditor-assessing-and-responding-to-fraud-risk/">publication</a>, the Anti-Fraud Collaboration (AFC) highlights the critical role of internal audit in assessing and responding to fraud risk, as organizations face an increasingly complex threat environment. The publication includes real-world examples that show the impact that internal audit in detecting fraudulent activity when effectively applying the core principles of professional skepticism. When reading, consider ways in which the internal audit function can be empowered by the audit committee to enhance fraud awareness and help prevent, detect, and respond to fraud.
<h2>Strengthening AI Governance</h2>
As AI adoption accelerates, governance frameworks are evolving to help boards oversee both opportunities and risks associated with these technologies. KPMG recently <a href="https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2026/04/ai-governance-principles-for-boards-report.pdf">shared</a> AI governance principles  that boards can use in their oversight. NASDAQ also published a <a href="https://www.nasdaq.com/solutions/governance/nasdaq-center-for-board-excellence/resources/guides/building-trustworthy-foundations-for-ai">whitepaper</a> with tools, templates, and examples for boards. Here are key considerations for audit committees:
<ul>
 	<li><b>Audit committee involvement </b>– Audit committees are increasingly expected to oversee AI-related controls, risk management, auditability, and compliance, integrating AI into existing ERM and internal control frameworks rather than treating it as a separate technology initiative.</li>
 	<li><b>Data stewardship as a foundation </b>– Trustworthy AI requires high-quality data and robust data management. Strong data governance and controls provide the foundation that allows AI to be scaled confidently, rather than acting as a constraint.</li>
 	<li><b>Disciplined execution, not AI hype </b>– Investors and regulators are moving past AI ambition toward scrutiny of controls, costs, disclosures, and results. Audit committees play a key role in challenging management to demonstrate alignment between AI deployments, risk appetite, and measurable value creation.</li>
</ul>
<h2>Enterprise Risk Management: Continuous Assessment</h2>
In a dynamic environment, continuous risk assessment is essential. Enterprise risk management (ERM) should not be viewed as an annual process, but rather a process that is refreshed throughout the year. A new <a href="https://ab5bd07f-8066-4a33-869e-6f82d80ee59a.filesusr.com/ugd/719ba0_949fb7b0df9a4da0b93fd56476cf5064.pdf">paper</a>, commissioned by COSO and authored by Crowe, provides guidance on how to effectively perform ERM. The paper shares practical insights into how organizations are embedding ERM into their processes to help shape decisions by leaders.

BDO published an <a href="https://www.bdo.com/insights/assurance/questions-every-board-should-ask-about-risk-management">article</a> laying out questions on risk management that boards should consider in their agenda-setting process. Some examples:
<ul>
 	<li><b>Risk environment </b>– Is there a clear and effective process for identifying, collecting information about, and providing timely alerts for, emerging or changing risks?</li>
 	<li><b>Risk Assessment </b>– When was the last time the Board and management challenged whether the organization’s risk assessment framework still reflects how the organization operates today, given changes in the business, industry, and geographies?</li>
 	<li><b>Risk Monitoring </b>– How is management leveraging automation and artificial intelligence to detect, escalate, and respond to emerging risks—and how does the Board oversee the risks introduced by those technologies themselves?</li>
</ul>
<h2>ICYMI: CAQ Public Policy Technical Alert (PPTA), April 2026</h2>
Each month, the PPTA highlights and examines the regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession. The CAQ’s <a href="https://www.thecaq.org/public-policy-and-technical-alert-april-2026?utm_source=newsletter&amp;utm_medium=email&amp;utm_campaign=AC%20Insights%2026">April 2026</a> Alert included these featured articles.

<strong>PCAOB Shares Perspectives From 2025 <em>Conversations with Audit Committee Chairs</em></strong>

The PCAOB <a href="https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-shares-perspectives-from-2025-conversations-with-audit-committee-chairs">released</a> a new staff Spotlight publication, <i>2025 Conversations with Audit Committee Chairs</i>. In 2025, the PCAOB staff gathered insights from more than 250 audit committee chairs. This publication presents high-level observations and takeaways from this engagement.

<strong>International Forum of Independent Audit Regulators (IFIAR) Releases 2025 Report on Annual Survey of Audit Inspection Findings</strong>

The IFIAR <a href="https://www.ifiar.org/latest-news/ifiar-releases-2025-report-on-annual-survey-of-audit-inspection-findings/">released</a> its 14th annual survey of inspection findings arising from its member regulators’ individual inspections of audit firms affiliated with the six largest global audit firm networks.

<strong>IFIAR Releases 2026 Report on the Use of Technology in Audits</strong>

The IFIAR <a href="https://www.ifiar.org/latest-news/ifiar-releases-2026-report-on-the-use-of-technology-in-audits/">released</a> its 2026 report on <i>Use of Technology in Audits – Innovation and Audit Quality</i>, which can be <a href="https://www.ifiar.org/?wpdmdl=19893">found</a> online.
<h2>Why We Observe Memorial Day</h2>
We’re halfway through May, and many of you are likely looking forward to the unofficial beginning of summer, Memorial Day. However you choose to spend the Memorial Day weekend, take some time to reflect on the origin of Memorial Day and its meaning. This <a href="https://www.nytimes.com/article/memorial-day-history.html?unlocked_article_code=1.gVA.Vnv2.QEKnra5YlPB1&amp;smid=url-share">article</a> provides facts to share with family and friends on Memorial Day.
<ul>
 	<li>The first widely held observation was in 1868 in honor of the soldiers that died during the Civil War.</li>
 	<li>The day was originally referred to as “Decoration Day”.</li>
 	<li>Memorial Day is similar to Veterans Day, but the distinction is that Veterans Day is intended to honor everyone who has served in the U.S. military.</li>
</ul>

<hr />

<strong><em>Questions and comments about Audit Committee Insights can be addressed to Vanessa Teitelbaum, Senior Director, Professional Practice (</em></strong><a href="mailto:vteitelbaum@thecaq.org"><em>vteitelbaum@thecaq.org</em></a><strong><em>).</em></strong>

This newsletter is intended as general information and should not be relied upon as being definitive or all-inclusive. The CAQ encourages readers to refer to applicable rules, standards, guidance, and other resources in their entirety. All entities should carefully evaluate which requirements apply to their respective organizations.

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