- Meeting Highlights | IPTF November 2023November 9th, 2023
International Practices Task Force, IPTF Meeting Notes - Comment Letter Analysis | NOCLARIn June 2023, the Public Company Accounting Oversight Board (PCAOB) proposed amendments to its auditing standards related to a company’s noncompliance with laws and regulations, or NOCLAR for short. The proposed amendments garnered the attention of a diverse group of stakeholders, resulting in 139 individual comment letters. Several comment letters...November 9th, 2023Comment Letter, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Investors, Preparers/Issuers, Anti-Fraud, Audit Quality
- Public Policy and Technical Alert | October 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...November 3rd, 2023Newsletter, Auditors, PPTA
- Comment Letter Analysis | CAQ Analysis of PCAOB Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards (AS 1000)On March 28, 2023, the Board issued for public comment a proposal for a new standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit. Comment letters were due May 30, 2023. The PCAOB received 28 comment letters, with more than half from accounting firms and related groups. Who responded? In...November 3rd, 2023Comment Letter, Academics, Auditors, Investors, Policymakers, Audit Quality
- Comment Letter | Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability; PCAOB Rulemaking Docket Matter No. 053In this comment letter, the CAQ responds to the PCAOB’s proposed amendments related to Rule 3502 Governing Contributory Liability. We express concerns and our view that the Board’s proposal to amend the standard for contributory liability from one of recklessness to negligence is not adequately supported. We believe that any project...November 2nd, 2023Comment Letter, Academics, Auditors, Audit Quality
- Document for Discussion: Monitoring Inflation in Certain Countries, November 2023Document for Discussion: Monitoring Inflation in Certain Countries, November 2023November 1st, 2023International Practices Task Force, IPTF Discussion
- Podcast | Capital Markets Pulse, Episode 4: Seth Siegel and Prat BhattHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...October 31st, 2023Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- Audit Committee Insights | September/October 2023It’s almost Halloween and when you are in Washington DC, you never know if you’ll get a trick or treat! We’re seeing the colors and feeling the temperatures of fall, hoping a government shutdown can be avoided, and eagerly monitoring regulatory agendas. To help keep you current, we scour available resources...October 26th, 2023Newsletter, Audit Committee
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