- Goodwill Impairment Considerations in the COVID-19 EnvironmentPublications, COVID-19 Goodwill Impairment Considerations in the COVID-19 Environment Friday, June 19, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is...June 19th, 2020
Publications, Auditors, Emerging Reporting Areas - COVID-19 Considerations for Non-GAAP Financial Measures and Performance MetricsCOVID-19 COVID-19 Considerations for Non-GAAP Financial Measures and Performance Metrics Friday, April 17, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, investors and audit committees. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is...April 17th, 2020Publications, Auditors, Emerging Reporting Areas, Non-GAAP
- Emerging Technologies: An Oversight Tool for Audit CommitteesPublications Emerging Technologies: An Oversight Tool for Audit Committees Wednesday, December 12, 2018 Download PDF Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of...December 7th, 2018Publications, Audit Committee, Auditors, Company Management, Emerging Reporting Areas
- Comment Letter | Response to Commissioner Hester M. Peirce’s Statement 'There Must Be Some Way Out of 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...May 2nd, 2025Comment Letter, Policymakers, Emerging Reporting Areas
- The Evolving Role of Audit Committees in 2025 and BeyondIn 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...March 12th, 2025Blog Post, Audit Committee, Audit Quality, Emerging Reporting Areas
- Analyzing S&P 500 Companies’ 10-K Disclosures: Climate and AIAdvances in technology and investor demand for climate-related information continue to transform the corporate reporting landscape. As Senior Director of Professional Practice at the Center for Audit Quality (CAQ), I lead advanced technical and policy-oriented projects to identify, develop, and seek consensus on issues affecting the public company auditing profession. We...February 24th, 2025Blog Post, Audit Committee, Auditors, Investors, Policymakers, Emerging Reporting Areas, ESG
- Cybersecurity, Enterprise Risk Management, and Meeting Effectiveness Are Top Priorities for Audit Committees, According to Deloitte, Center for Audit Quality SurveyAI governance rose on the list of issues committees are considering NEW YORK, Feb. 12, 2025 — As digital threats continue to mount across industries, cybersecurity remains the top priority for audit committees at public companies, outside of financial reporting and internal controls, according to survey findings released in the “Audit...February 12th, 2025Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG, Press Releases
- 2025 Profession Outlook: Auditors Will Continue to Provide Stability and Dependability During Changing TimesDear Readers, For those who regularly engage with the CAQ and our content, you know that I like to state my outlook for the public company audit profession at the start of each year. While change in the profession has historically moved at a steady pace, the last couple of years...January 31st, 2025Blog Post, Audit Committee, Auditors, Company Management, Investors, Audit Quality, Auditor Independence, Emerging Reporting Areas, Talent
The latest news and
resources from the CAQ.