Publications Preparing for the New Revenue Recognition Standard: A Tool for Audit Committees Tuesday, December 13, 2016 Download PDF Preparing for the New Revenue Recognition Standard: A Tool for Audit Committees is a tool to help audit committees assess a company’s implementation of the new revenue recognition standard, which will take effect for...

Publications Non-GAAP Financial Measures: Continuing the Conversation Monday, December 5, 2016 Download PDF Non-GAAP Financial Measures: Continuing the Conversation explores the issue of non-GAAP information, providing context on its definition and use, pertinent regulatory developments, and the current level of auditor involvement. Additionally, the paper compiles sets of suggested questions for key stakeholder...

Publications 2016 Audit Committee Transparency Barometer Tuesday, November 1, 2016 Download PDF The amount of information available to investors on audit committee oversight of the auditor continues to increase significantly, according to the 2016 Audit Committee Transparency Barometer, an annual report issued jointly by the Center for Audit Quality and Audit Analytics. Among...

Publications Cybersecurity: How CPAs Are Addressing a Dynamic and Complex Risk Thursday, April 20, 2017 Download PDF CPAs are fostering a conversation to drive a voluntary, market-based solution to evaluating cybersecurity risk management that could enhance public trust in the effectiveness of a company’s cybersecurity programs. This fact sheet provides more information on...

Publications Help Shape the AICPA’s Cybersecurity Risk Management Initiative Tuesday, September 20, 2016 Download PDF Given the immense scale and complexity of the cybersecurity challenge, every sector of the economy, public and private, has a measure of responsibility for promoting cybersecurity resilience. In response to the challenges posed by cybersecurity threats, the AICPA...

Publications Deterring and Detecting Financial Reporting Fraud Wednesday, October 6, 2010 Download PDF In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators, investors, academics, and financial...

Published jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer presents findings from extensive analysis of audit committee disclosures in proxy statements, measuring the robustness of these disclosures among S&P Composite 1500 companies. Public disclosures are the primary channel through which audit committees can...

  Publications How to Request Case Study Discussion Guides Tuesday, October 10, 2017 Each case study published by the Anti-Fraud Collaboration comes with a companion Discussion Guide that offers a blueprint to help experienced trainers and educators lead an interactive discussion. The Discussion Guides are specially designed for individuals trained in case method teaching,...