Throughout my career, I’ve been focused on better understanding our financial reporting landscape, which continues to evolve at a rapid pace. One area that I have found myself particularly immersed in has been environmental, social and governance (ESG) reporting. It first hit my radar over a decade ago. Over time,...

This hour-long webcast will showcase regulatory and practice developments of interest to public companies and their auditors. Panelists include staff from the SEC’s Division of Corporation Finance and the SEC’s Office of the Advocate for Small Business Capital Formation. Panelists will discuss comments issued on SEC filings and lessons learned...

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...

In this comment letter, the CAQ responds to the SEC’s notice to solicit comment on QC 1000, A Firm's System of Quality Control and Other Amendments to PCAOB Standards, Rules, and Forms, as adopted by the PCAOB Board.    In our letter we detail our views on the following:  As we have consistently...

In this comment letter, the CAQ responds to the SEC’s notice to solicit comment on AS 1000, General Responsibilities of the Auditor in Conducting an Audit and Amendments to PCAOB Standards, as adopted by the PCAOB Board.   In our letter we detail our views on the following:  We welcome the efforts of...

Welcome 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. As we enter the summer months, thoughts turn to family vacations, baseball games and enjoying more time outdoors –...

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. Not seeing the player? Please refresh the page.

In this comment letter, the CAQ’s Smaller Firm Task Force (SFTF) provides views regarding the totality of the PCAOB’s standard setting activities, including its recent Proposals, Firm and Engagement Metrics and Firm Reporting. In this letter, the SFTF details their views on the following : Importance of smaller businesses to the overall...