- Comment Letter | NTIA-2023-005: AI Accountability Policy Request for CommentThe CAQ appreciates the opportunity to share our views in response to the National Telecommunications and Information Association’s (NTIA) AI Accountability Policy Request for Comment (RFC). Given the rapid pace of evolution and deployment of AI technology, we think that this is a particularly important project for society at large....June 13th, 2023
Comment Letter, Auditors, Policymakers, Emerging Reporting Areas - Comment Letter | File Reference No. 2023-ED200, Intangibles – Goodwill and Other – Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto AssetsIn this comment letter, the CAQ provides views to the FASB related to its proposed accounting standard update, Intangibles – Goodwill and Other – Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets. The CAQ supports the Proposed ASU as an initial step to improve the accounting for crypto...June 6th, 2023Comment Letter, Auditors, Company Management, Policymakers, Preparers/Issuers, Audit Quality, Emerging Reporting Areas
- Comment Letter Analysis | QC 1000This analysis from the CAQ examines 43 comment letters, from accounting firms, investors, academics, and others, in response to PCAOB Proposed Auditing Standard - A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms (QC 1000). Based on our analysis, we believe all stakeholders...May 31st, 2023Comment Letter, Academics, Auditors, Investors, Policymakers
- Comment Letter | PCAOB: AS 1000, General Responsibilities of the AuditorIn this comment letter, the CAQ provides views to the PCAOB related to its request for comment on its proposed new auditing standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards. The CAQ supports the objectives of the proposal to streamline and...May 30th, 2023Comment Letter, Academics, Auditors, Audit Quality
- Comment Letter | IAASB Audit Evidence Comment LetterComment Letter IAASB Audit Evidence Comment Letter Friday, April 21, 2023 Download PDF In this comment letter, the CAQ provides views to the IAASB related to its request for comment on its Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs. The CAQ supports the...April 24th, 2023Comment Letter, Auditors, Global
- IAASB Work Plan Comment LetterComment Letter IAASB Work Plan Comment Letter Thursday, April 6, 2023 Download PDF The CAQ shares its views related to the International Auditing and Assurance Standards Board (IAASB or Board) Proposed Strategy and Work Plan for 2024-2027 (the Work Plan). Overall, we are pleased that the Work Plan focuses on standard setting that...April 6th, 2023Comment Letter, Auditors, Policymakers
- PCAOB: The Auditor’s Use of ConfirmationComment Letter PCAOB: The Auditor’s Use of Confirmation Friday, February 17, 2023 Download PDF In this comment letter, the CAQ provides views to the PCAOB related to its request for comment on The Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards. Auditors are committed to performing high-quality audits in accordance with...February 17th, 2023Comment Letter, Auditors, Policymakers
- PCAOB: A Firm’s System of Quality ControlComment Letter PCAOB: A Firm’s System of Quality Control Wednesday, February 1, 2023 Download PDF In this comment letter, the CAQ provides views to the PCAOB related to its request for comment on A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms. The CAQ is supportive of...February 1st, 2023Comment Letter, Auditors, Policymakers
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