Publications CAQ Classroom Resources on Public Company Auditing Topics: A Guide for Academics Thursday, June 20, 2019 Download PDF Educating the next generation of accountants and auditors is a noble and important calling. The CAQ demonstrates its commitment to the academic community, including accounting and auditing professors as well as students. The CAQ...

  Publications Kendallville Bank Case Study Tuesday, July 28, 2015 Download PDF The Kendallville Bank Case Study explores potential material fraud at a fictitious regional bank. With a fact pattern revolving around the questionable accounting decisions of a star executive, this hypothetical scenario is designed to foster a greater understanding of the importance to...

Publications Professional Judgment Resource Wednesday, August 27, 2014 Download PDF The Professional Judgment Resource is designed to provide auditors with an example of a decision-making process to facilitate important auditing and accounting judgments in a professionally skeptical manner. It outlines an example of a decision-making process grounded in five essential actions that include...

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 and examines the regulatory, standard-setting, legislative, and broader financial...

Hosted 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. Don't see the player? Please refresh the page or listen here.

In this comment letter to the SEC Crypto Task Force, the CAQ responds to Commissioner Hester M. Peirce’s Statement There Must Be Some Way Out of Here. In our letter we detail our views on the following: Support for increased regulatory clarity related to crypto assets and the establishment of the...

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. Washington D.C., April...

The Center for Audit Quality (CAQ) congratulates Chair Paul Atkins on his swearing-in to lead the U.S. Securities and Exchange Commission. Chair Atkins’ deep experience with the SEC and long-standing commitment to investor protection position him well to lead the Commission at a time of rapid change in the capital...