- IESBA: Proposed Revisions to the Non-Assurance Services Provisions of the CodeComment Letter IESBA: Proposed Revisions to the Non-Assurance Services Provisions of the Code Thursday, May 21, 2020 Download PDF The CAQ believes auditor independence is foundational to audit quality. Being independent is a core part of the auditor’s role, and thus maintaining and enhancing independence are top priorities for the auditing profession. As...May 21st, 2020
Comment Letter, Auditors, Policymakers, Auditor Independence - Public Policy and Technical Alert, April 2020Alert Public Policy and Technical Alert, April 2020 Friday, May 1, 2020 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...May 1st, 2020Newsletter, Auditors, Policymakers, PPTA
- Comment Letter to SEC on Proposed Changes to Regulation S-KComment Letter Comment Letter to SEC on Proposed Changes to Regulation S-K Tuesday, April 28, 2020 Download PDF The CAQ is generally supportive of the Security and Exchange Commission’s efforts to modernize, simplify and enhance the financial disclosure requirements in Regulation S-K and we appreciate the Commission’s thoughtful consideration of the input provided...April 28th, 2020Comment Letter, Auditors, Policymakers
- SEC Amendment to Accelerated Filer DefinitionAlert SEC Amendment to Accelerated Filer Definition Thursday, March 19, 2020 On March 12, 2020, the Securities and Exchange Commission (SEC) adopted amendments to the accelerated filer and large accelerated filer definitions. The accelerated filer definition triggers the external auditor attestation requirement over internal control over financial reporting (ICFR) under Section 404(b) of...March 19th, 2020Alert, Auditors, Policymakers, Preparers/Issuers
- PCAOB: Revisions to Quality Control StandardsComment Letter PCAOB: Revisions to Quality Control Standards Monday, March 16, 2020 Download PDF Download the PDF to review the CAQ’s input on the Public Company Accounting Oversight Board’s (PCAOB) potential approach to revisions to PCAOB quality control (QC) standards as outlined in its Concept Release. The CAQ is supportive of the Board’s...March 16th, 2020Comment Letter, Auditors, Policymakers
- SEC: Amendments to Rule 2-01, Qualifications of AccountantsComment Letter SEC: Amendments to Rule 2-01, Qualifications of Accountants Monday, March 16, 2020 Download PDF The CAQ believes auditor independence is foundational to audit quality. Being independent is a core part of the auditor’s role, and thus maintaining and enhancing independence are top priorities for the auditing profession. As such, the CAQ...March 16th, 2020Comment Letter, Auditors, Policymakers
- PUBLIC POLICY AND TECHNICAL ALERT, FEBRUARY 2020Alert PUBLIC POLICY AND TECHNICAL ALERT, FEBRUARY 2020 Friday, March 6, 2020 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...March 6th, 2020Newsletter, Auditors, Policymakers, PPTA
- Public Policy & Technical Alert | January 2020Alert PUBLIC POLICY AND TECHNICAL ALERT, JANUARY 2020 Friday, February 7, 2020 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...February 7th, 2020Newsletter, Auditors, Policymakers, PPTA
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