- 2020 Audit Committee Transparency Barometer2020 Audit Committee Transparency Barometer Download the full report PDF to view a summary table of disclosure rates and examples of effective disclosure. Download PDF Overview In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging...October 1st, 2020
Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality - The Role of Auditors in Non-GAAP Financial Measures and Key Performance Indicators: Present and FutureNon-GAAP financial measures are used by various stakeholders for several reasons, including valuing companies, determining executive compensation, and as a means of communicating a company’s individual story or business strategy. Similarly, key performance indicators (KPIs) are disclosed by management to provide additional insights into the company’s performance or operations. In...September 29th, 2020Publications, Auditors, Investors, Non-GAAP
- Auditor Reporting – COVID-19 ConsiderationsCOVID-19, Publications Auditor Reporting – COVID-19 Considerations Tuesday, July 14, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential...July 14th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, Emerging Reporting Areas
- New Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG InformationNew Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG Information Wednesday, July 1, 2020 Washington, DC, July 1, 2020 – As investors increasingly make decisions based on company-reported environmental, social, and governance (ESG) information, audit firms can enhance the reliability of this reporting, according to the Center for Audit Quality (CAQ)....July 1st, 2020Publications, Academics, Audit Committee, Auditors, Investors, ESG
- The Role of Auditors in Company-Prepared ESG Information: Present and FutureInvestors and other stakeholders are calling on companies to disclose more about their sustainability and environmental, social, and governance (ESG) strategies. This call for transparency is not new, but there is a heightened focus on this reporting in response to investors’ growing interests in and incorporation of sustainability considerations into...June 1st, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, ESG
- CAQ Statement on SEC ESG DisclosureAlert CAQ Statement on SEC ESG Disclosure Friday, May 29, 2020 The Securities and Exchange Commission’s Investor Advisory Committee recently issued a recommendation stating that the time has come for the Commission to begin in earnest an effort to update public company reporting requirements to include material, decision-useful information on environmental, social, and...May 29th, 2020Publications, Investors, Policymakers, ESG
- 2019 Audit Committee Transparency BarometerPublications 2019 Audit Committee Transparency Barometer Wednesday, November 6, 2019 Download PDF Although growth has been steady in the amount of information provided in audit committee disclosures, significant opportunities continue to exist to enhance transparency in this area, according to the 2019 edition of the Audit Committee Transparency Barometer. A report issued jointly...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial StatementsPublications Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements Tuesday, July 24, 2018 Download PDF This CAQ publication is designed to promote understanding of critical audit matters (CAMs), a new component of the auditor’s report required by a standard adopted in 2017 by the...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality
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