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...

Welcome back, Audit Insiders. I hope 2025 has been a great year for everyone so far, and that we have some spring weather on the horizon. For us in the financial reporting profession, it certainly has been a busy time. Here in Washington, D.C, the SEC has been busy with new...

The CAQ is pleased to share our views related to the California Air Resources Board (CARB) Information Solicitation to Inform Implementation of California Climate-Disclosure Legislation: Senate Bills 253 and 261, as amended by SB 219. Given our role, our comments are focused on the assurance-related aspects of the solicitation. Our response highlights...

Companies that swiftly transitioned to remote work during the pandemic are now exploring ways to bring employees back to the office full-time, implement hybrid models, or establish long-term remote work policies. These changes present new challenges in maintaining an ethical organizational culture to proactively deter and detect fraud. As a partner...

In an increasingly complex regulatory environment, and as organizations address new and ongoing challenges, the responsibilities of audit committees continue to grow. These growing responsibilities are the focus of the  2025 Audit Committee Practices Report, a collaboration between the Center for Audit Quality (CAQ) and Deloitte’s Center for Board Effectiveness, which...

In today’s rapidly evolving financial reporting and regulatory environment, fraud remains an ever-present threat, requiring vigilance and adaptation. As the Director of Anti-Fraud Initiatives, I engage in meaningful conversations with a diverse group of stakeholders within the financial reporting ecosystem year-round to stay up to date on all issues related to...

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...