When is it not a busy time of year?!? As we head into end-of-year closures and the holidays, we hope you enjoy time with family and friends. It may be hectic as the year comes to a close or perhaps it’s the calm before the storm – busy season that...

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...

Today, the Center for Audit Quality released their Fall 2023 Audit Partner Pulse Survey, a wide-ranging survey of audit partners at the country’s leading public company accounting firms. The biannual survey, now in its second year, asked audit partners about their perspectives on the current business environment in the United...

This year marks the 10th year publication of the Audit Committee Transparency Barometer. Released by the Center for Audit Quality (CAQ), the Barometer provides investors and stakeholders with unique insight into the disclosures made by audit committees in proxy statements each year since 2014. Compiled and published in partnership with Ideagen...

Washington, DC (November 30, 2023) – Today, the Center for Audit Quality (CAQ) and Ideagen Audit Analytics released the 10th annual Audit Committee Transparency Barometer Report. While Audit Committees continue the trend of increasing disclosures in key areas of traditional financial oversight, as well as in emerging areas of responsibility,...

In March 2023, the Public Company Accounting Oversight Board (PCAOB) issued a proposed new standard - AS 1000, General Responsibilities of the Auditor in Conducting an Audit. The CAQ analyzed the comment letters submitted to the PCAOB while the PCAOB works toward adopting a final standard in 2024. What is AS...

In a rapidly evolving fraud risk landscape, fighting fraud is more important and more challenging than ever. To mark this year’s International Fraud Awareness Week (November 12-18), the Center for Audit Quality (CAQ) is partnering with the Association of Certified Fraud Examiners (ACFE) to help members of the financial reporting ecosystem...

The CAQ appreciates the opportunity to share some high-level observations related to the Securities and Exchange Commission (SEC), Notice of Filing of Proposed Rule Change to Amend the NYSE Listed Company Manual to Adopt Listing Standards for Natural Asset Companies (Proposed Rule Change or Release). Our comments focus on the...