- Comment Letter | Proposing Release: Firm and Engagement Metrics; PCAOB Rulemaking Docket Matter No. 041; Proposing Release: Firm Reporting; PCAOB Rulemaking Docket Matter No. 055In this comment letter the CAQ formally requests that the Public Company Accounting Oversight Board (PCAOB or Board) extend the comment period for the PCAOB’s Proposing Releases, Firm and Engagement Metrics and Firm Reporting. We also recommend that the PCAOB delay sending the 19b-4 filing to the SEC on QC...May 22nd, 2024
Comment Letter, Audit Committee, Auditors, Broker Dealers, Company Management, Policymakers, Preparers/Issuers, Audit Quality - Capital Markets Pulse | March/April 2024Welcome to another edition of Capital Markets Pulse, a monthly newsletter from the Center for Audit Quality that brings you insights, resources, and tools on the latest issues impacting the capital markets. A full court of regulatory developments – including the passage of the long-awaited final rule from the SEC on...April 8th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Podcast | Capital Markets Pulse, Episode 5: Dennis McGowanHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...April 4th, 2024Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- KPMG U.S. Chair and CEO Paul Knopp to Helm CAQ’s Governing BoardWashington DC, April 2, 2024 – Paul Knopp, KPMG U.S. Chair and CEO, has been elected Chair of the CAQ’s Governing Board, effective April 1, 2024. The CAQ’s Governing Board is comprised of a variety of leaders representing the financial reporting ecosystem, including chief executive officers from some of the largest...April 2nd, 2024Audit Committee, Auditors, Company Management, Policymakers, Audit Quality, Press Releases
- Comment Letter | PCAOB: AS 2405, A Company’s Noncompliance with Laws and RegulationsWe are pleased to submit the attached comment letter written in response to the PCAOB’s reopening of the comment period on its proposed Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments and related roundtable briefing paper. This comment letter is a...March 20th, 2024Comment Letter, Audit Committee, Auditors, Policymakers, Anti-Fraud
- Comment Letter Analysis | CAQ Analysis of IAASB Going Concern Comment LettersOn April 26, 2023, the International Auditing and Assurance Standards Board (IAASB) issued for public comment an Exposure Draft, proposed International Standard on Auditing (ISA) 570 (Revised 202X), Going Concern. Comments were due August 24, 2023. The IAASB received 78 letters, primarily from accounting firms and accounting organizations. Who responded? In our analysis...March 13th, 2024Comment Letter, Academics, Auditors, Investors, Policymakers, Audit Quality
- Audit Committees Prioritize Cybersecurity, Enterprise Risk Management in New SurveyTwo-thirds of audit committee members see opportunities to improve effectiveness, according to Deloitte, Center for Audit Quality Survey NEW YORK, March 12, 2024 —The “Audit Committee Practices Report: Common Threads Across Audit Committees,” a joint effort between Deloitte’s Center for Board Effectiveness and the Center for Audit Quality (CAQ), identified cybersecurity as...March 12th, 2024Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality, Emerging Reporting Areas, Press Releases
- Statement of Support for the SEC’s Final Rule on Climate-Related DisclosuresThe Center for Audit Quality (CAQ) supports the SEC’s vote to adopt a final rule that will bring clarity, consistency and comparability to company-reported climate information and will require assurance over certain aspects of this information. In adopting the final rule, the SEC has recognized the valuable role that assurance...March 6th, 2024Audit Committee, Investors, Policymakers, Emerging Reporting Areas, ESG, Statements
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