- SEC Climate Rule: What Are We Looking for in the Final Rule?It has been 993 days since the Center for Audit Quality (CAQ) responded to the SEC’s request for public input on climate change disclosures, and 622 days since we responded to the SEC’s rule proposal, The Enhancement and Standardization of Climate-Related Disclosures for Investors (proposed rule). In less than a week...March 1st, 2024
Blog Post, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG - Comment Letter | IAASB: Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance EngagementsThe CAQ is pleased to share our views related to the IAASB’s Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements. The CAQ is supportive of the IAASB’s efforts to develop a comprehensive, stand-alone standard suitable for any sustainability assurance engagements in order to enhance the...February 29th, 2024Comment Letter, Academics, Audit Committee, Auditors, Global, Policymakers, ESG
- Audit Committee Insights | January/February 2024Just when it seems that February will never end, we have an extra day in 2024. Happy birthday leaplings (read on for some fun trivia)! Even with the extra day, we are making our way through the first two months of 2024, a hectic time for boards, audit committee members,...February 29th, 2024Newsletter, Audit Committee
- Capital Markets Pulse | February 2024Welcome 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. I’m back from an extended trip around the world (literally). Over the holidays, I had the privilege of visiting...February 28th, 2024Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Understanding the PCAOB’s Latest Inspection Results: Five Guiding Principles for Audit CommitteesWe often hear that our U.S. capital markets are the envy of the world. Our markets are fueled by investors who have confidence in our markets. I believe much of this investor confidence can be attributed to the system of “checks and balances” that deliver reliable information to investors. One...February 28th, 2024Blog Post, Audit Committee, Auditors, Company Management, Investors, Policymakers, Preparers/Issuers, Audit Quality
- Black History Month: A Walk Down Memory Lane in the Accounting ProfessionHello, I’m Kecia Williams Smith, an Associate Professor at North Carolina Agricultural and Technical State University where I lead the Master of Accountancy (MACC) Program and the Center for Accounting Diversity. As a former audit practitioner and regulator, I implement my experiences into innovative academic programming and research related to...February 20th, 2024Blog Post, Talent
- Black History Month Feature: Yousdad CelneFor Black History Month, get to know some black accountants from the auditing profession. Meet Yousdad Celne, Associate at PwC US. What led you to choose a career in accounting? My parents are Haitian immigrants and neither of them had an opportunity to attend college. With little English and barely any education,...February 12th, 2024Blog Post, Talent
- Public Policy and Technical Alert | January 2024As 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...February 6th, 2024Newsletter, Auditors, PPTA
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