- SEC: Draft 2018-2022 Strategic Plan for Securities and Exchange CommissionComment Letter SEC: Draft 2018-2022 Strategic Plan for Securities and Exchange Commission Wednesday, July 25, 2018 Download PDF In this comment letter, the CAQ provides input on the US Securities and Exchange Commission’s Draft 2018-2022 Strategic Plan. Expressing support for the goals outlined in the plan, the CAQ focuses its comments on protecting...July 25th, 2018
Comment Letter, Auditors, Global, Policymakers - The Promise of Our ProfessionThe Promise of Our Profession Wednesday, July 25, 2018 By Wayne Berson, Lynne Doughtie, Cathy Engelbert, Kelly Grier, Mike McGuire, Barry Melancon, and Tim Ryan Thousands of newly minted U.S. accounting graduates will become auditors this year. We welcome them to a profession full of promise. A career in the auditing profession promises to...July 23rd, 2018Auditors, Global, Policymakers, Speeches and Commentary
- SEC: Auditor Independence with Respect to Certain Loans or Debtor-Creditor RelationshipsComment Letter SEC: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships Tuesday, July 3, 2018 Download PDF In this letter to the US Securities and Exchange Commission (SEC), the CAQ provides views on an SEC proposal to improve certain aspects of Rule 2-01(c)(1)(ii)(A) of Regulation S-X, referred to as the “Loan...July 3rd, 2018Comment Letter, Auditors, Global, Policymakers
- IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit QualityComment Letter IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality Monday, June 25, 2018 Download PDF In this letter to the International Organization of Securities Commissions (IOSCO), the CAQ expresses its support for IOSCO’s view that the quality of financial reports, supported by an independent external audit, is...June 22nd, 2018Comment Letter, Auditors, Global, Policymakers
- CAQ Alert #2018-02 - Audit Planning Alert for Auditors of Brokers and DealersAlert CAQ Alert #2018-02 – Audit Planning Alert for Auditors of Brokers and Dealers Wednesday, May 30, 2018 Download PDF CAQ Alert #2018-02, Audit Planning Alert for Auditors of Brokers and Dealers (Planning Alert), poses questions for auditors of brokers and dealers to consider as they plan both their audit and attestation engagements....May 30th, 2018Alert, Auditors, Broker Dealers, Global
- The Endurance of US Capital MarketsThe Endurance of US Capital Markets Tuesday, May 1, 2018 Integral to the endurance of US capital markets is the embrace of change and continuous improvement, writes CAQ Executive Director Cindy Fornelli in this May 2018 LinkedIn Influencer commentary. Fornelli cites the words of Harvey J. Goldschmid, a former commissioner at the...May 1st, 2018Audit Committee, Auditors, Global, Investors, Policymakers, Preparers/Issuers, Speeches and Commentary
- Making Sustainability Relevant for Investors: Q&A with Mary SchapiroMaking Sustainability Relevant for Investors: Q&A with Mary Schapiro Sunday, April 22, 2018 What should companies and company leaders be doing to enhance the confidence of investors and others in sustainability information? In this Q&A on LinkedIn, CAQ Executive Director Cindy Fornelli gets insights from Mary Schapiro, Vice Chair of the Advisory...April 22nd, 2018Audit Committee, Auditors, Global, Investors, Policymakers, Preparers/Issuers, Speeches and Commentary
- Non-GAAP Measures: Questions and InsightsNon-GAAP Measures: Questions and Insights Monday, April 9, 2018 What are top challenges related to financial measures that do not conform to US Generally Accepted Accounting Principles (GAAP)? Should non-GAAP measures be standardized? In this “Outside Insight” commentary at the Nasdaq Governance Clearinghouse, CAQ Executive Director Cindy Fornelli provides perspectives on these...April 10th, 2018Audit Committee, Auditors, Global, Investors, Preparers/Issuers, Speeches and Commentary
The latest news and
resources from the CAQ.