- Video | The Current State of ESG Reporting and What to Expect Leading up to the SEC’s Climate Rule, Presented by Desiré CarollIn this video, Desiré Carroll, Director at the Center for Audit Quality, gives a rundown of the current state of ESG Reporting among S&P500 companies, pulled from the CAQ’s recent analysis. Additionally, given where companies currently are, what are the implications of the SEC’s anticipated climate-related disclosure for public companies?...August 31st, 2023
Video, Academics, Auditors, Investors, ESG - Comment Letter | PCAOB Technology-Assisted AnalysisIn this comment letter, the CAQ provides views to the PCAOB related to its request for comment on its Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures that Involve Technology-Assisted Analysis of Information in Electronic Form. The CAQ is supportive of the Board’s objective to provide greater guidance...August 28th, 2023Comment Letter, Academics, Auditors, Audit Quality
- Comment Letter | Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAsIn this comment letter, the CAQ provides views to the IAASB related to its request for comment on its Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs. The CAQ appreciates the work of the IAASB staff and the Board in...August 22nd, 2023Comment Letter, Auditors, Global, Policymakers, Audit Quality
- Comment Letter, Sign-on Letter | PCAOB: AS 2405, A Company’s Noncompliance with Laws and RegulationsIn this comment letter, more than 200 audit committee chairs, board members and other capital markets stakeholders signed on to share their concerns about proposed Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments. This letter was submitted on behalf audit committee...August 8th, 2023Comment Letter, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Investors, Preparers/Issuers, Anti-Fraud, Audit Quality
- Comment Letter | PCAOB: AS 2405, A Company’s Noncompliance with Laws and RegulationsIn this comment letter, the CAQ provides views to the PCAOB related to its request for comment on its proposed Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments. The CAQ supports the Board’s intention to modernize and strengthen auditing standards related...August 7th, 2023Comment Letter, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Investors, Preparers/Issuers, Anti-Fraud, Audit Quality
- Capital Markets Pulse | August 2023Welcome back to the Capital Markets Pulse, a monthly newsletter from the Center for Audit Quality designed to bring you insights, resources, and tools on the latest issues impacting capital markets. This month, I’m using this newsletter to spotlight a proposal from the PCAOB, AS 2405, A Company’s Noncompliance with Laws and...August 2nd, 2023Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Public Policy and Technical Alert | July 2023As 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...August 2nd, 2023Newsletter, Auditors, PPTA
- Cisco’s Former Chief Accounting Officer Prat Bhatt Appointed to CAQ’s Governing BoardAugust 2, 2023, Washington D.C., - Prat Bhatt, former Chief Accounting Officer at Cisco, has been appointed to the CAQ’s Governing Board, effective August 1, 2023. The CAQ’s Governing Board is comprised of chief executive officers from eight of the largest public company auditing firms and the American Institute of CPAs,...August 2nd, 2023Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality, Press Releases
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