- Capital Markets Pulse | July 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. As we head into the second half of 2023, key economic, regulatory, and financial reporting trends are emerging. We see...July 28th, 2023
Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence - ACC Comment Letter | PCAOB Non-compliance with Laws and Regulations (NOCLAR)In this comment letter, the Audit Committee Council (ACC) provides views to the PCAOB related to its request for comment on a proposed new auditing standard, AS 2405, A Company’s Noncompliance with Laws and Regulations, or “NOCLAR.” The ACC is an independent advisory committee of the Center for Audit Quality comprised of...July 25th, 2023Comment Letter, Audit Committee, Auditors, Policymakers, Audit Quality
- Significant Barriers Deter Students from Pursuing a Degree in Accounting, According to CAQ ReportDespite barriers identified, students are open to accounting and opportunities exist to drive them to pursue the degree Washington D.C., July 24, 2023 – Amid a shortage of accountants, undergraduate business students report encountering obstacles to pursuing a degree in accounting, according to a recent report from the Center for...July 24th, 2023Academics, Audit Committee, Auditors, Company Management, Policymakers, Talent, CAQ in the News, Press Releases
- NOCLAR Audit Committee Sign-on LetterIn June 2023, the PCAOB requested comment on a proposed new auditing standard, AS 2405, A Company’s Noncompliance with Laws and Regulations, or “NOCLAR” for short. PCAOB Board Members Duane DesParte and Christina Ho do not support this proposal. Not surprisingly, we are hearing that audit committee members are very...July 24th, 2023Audit Committee, Audit Quality
- The Rise in S&P 500 ESG ReportingThe public company auditing profession faces an ever-evolving corporate reporting landscape. Investors and other stakeholders increasingly seek company prepared information outside financial statements, including environmental, social, and governance (ESG) information which has become a top priority for companies. The demand for ESG-related disclosures is driven by large institutional and private equity...July 11th, 2023Blog Post, Auditors, Company Management, Investors, ESG
- Public Policy and Technical Alert | June 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...July 7th, 2023Newsletter, Auditors, PPTA
- Audit Insider | June 2023As we await the SEC’s final climate proposal, the ISSB took the world one step closer to a global baseline by launching its first two standards. This is a much-welcomed milestone for ESG reporting. While June’s developments in the ESG space brought about more certainty, those tracking crypto developments observed more...June 29th, 2023Newsletter, Auditors
- Audit Committee CouncilJune 28th, 2023
The latest news and
resources from the CAQ.