- Comment Letter | Proposing Release: Firm and Engagement Metrics; PCAOB Rulemaking Docket Matter No. 041; Proposing Release: Firm Reporting; PCAOB Rulemaking Docket Matter No. 055In this comment letter the CAQ formally requests that the Public Company Accounting Oversight Board (PCAOB or Board) extend the comment period for the PCAOB’s Proposing Releases, Firm and Engagement Metrics and Firm Reporting. We also recommend that the PCAOB delay sending the 19b-4 filing to the SEC on QC...May 22nd, 2024
Comment Letter, Audit Committee, Auditors, Broker Dealers, Company Management, Policymakers, Preparers/Issuers, Audit Quality - SEC Climate Rule Part 2: What We Were Looking For in the Final Rule versus What We FoundIn part 1of this blog we explored what we’d be looking for once the SEC released its long-awaited climate rule. With the wait finally over, read on for what we found. Attestation requirements. Given that assurance over climate-related reporting enhances the reliability of that information and offers increased investor protection, we...March 29th, 2024Blog Post, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG
- Breaking Down the New SEC Climate-Related Disclosure RulesThe SEC has adopted new climate-related disclosure rules. The Center for Audit Quality and Anita Chan, who played an active role in the development of the proposed rule, will be breaking down the new rules in this informative session and answering questions such as: What will companies need to disclose? What are...March 11th, 2024Event, Video, Audit Committee, Auditors, Investors, Preparers/Issuers, ESG
- SEC Climate Rule: What Are We Looking for in the Final Rule?It has been 993 days since the Center for Audit Quality (CAQ) responded to the SEC’s request for public input on climate change disclosures, and 622 days since we responded to the SEC’s rule proposal, The Enhancement and Standardization of Climate-Related Disclosures for Investors (proposed rule). In less than a week...March 1st, 2024Blog Post, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG
- Understanding the PCAOB’s Latest Inspection Results: Five Guiding Principles for Audit CommitteesWe often hear that our U.S. capital markets are the envy of the world. Our markets are fueled by investors who have confidence in our markets. I believe much of this investor confidence can be attributed to the system of “checks and balances” that deliver reliable information to investors. One...February 28th, 2024Blog Post, Audit Committee, Auditors, Company Management, Investors, Policymakers, Preparers/Issuers, Audit Quality
- Comment Letter | File Number SR-NYSE-2023-09; Notice of Filing of Proposed Rule Change to Amend the NYSE Listed Company Manual to Adopt Listing Standards for Natural Asset CompaniesThe 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...November 9th, 2023Comment Letter, Audit Committee, Auditors, Company Management, Investors, Preparers/Issuers, Audit Quality, Auditor Independence, ESG
- 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
- Comment Letter | International Sustainability Standards Board: Consultation on Agenda PrioritiesThe CAQ is pleased to share our views related to the May 2023 International Sustainability Standards Board (ISSB): Consultation on Agenda Priorities. The CAQ is supportive of the ISSB’s efforts to develop and seek comment on its agenda priorities. In our letter we highlight the importance of market acceptance and...September 5th, 2023Comment Letter, Academics, Audit Committee, Auditors, Company Management, Global, Investors, Policymakers, Preparers/Issuers, ESG
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