- Comment Letter, Sign-on Letter | PCAOB: AS 2405, A Company’s Noncompliance with Laws and RegulationsIn this comment letter, more than 200 audit committee chairs, board members and other capital markets stakeholders signed on to share their concerns about proposed Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments. This letter was submitted on behalf audit committee...August 8th, 2023
Comment Letter, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Investors, Preparers/Issuers, Anti-Fraud, Audit Quality - Comment Letter | PCAOB: AS 2405, A Company’s Noncompliance with Laws and RegulationsIn this comment letter, the CAQ provides views to the PCAOB related to its request for comment on its proposed Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments. The CAQ supports the Board’s intention to modernize and strengthen auditing standards related...August 7th, 2023Comment Letter, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Investors, Preparers/Issuers, Anti-Fraud, Audit Quality
- ISSB Standards Launch SummitEarn 1 CPE Credit In partnership with ISSB, join us for a live broadcast from the New York Stock Exchange close to the expected launch of the IFRS Sustainability Disclosure Standards as part of a series of events taking place around the world. We'll be joining the International Sustainability Standards Board...June 20th, 2023Event, Audit Committee, Auditors, Investors, Preparers/Issuers, ESG
- 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
- PwC’s Tim Ryan Tapped to Lead CAQ Governing BoardPwC’s Tim Ryan Tapped to Lead CAQ Governing Board Tuesday, March 1, 2022 Washington DC, March 1, 2022 – Tim Ryan, US Senior Partner and Chair, PwC, has been elected Chair of the Center for Audit Quality’s (CAQ) Governing Board, effective February 28, 2022. The CAQ’s Governing Board is comprised of chief executive...March 1st, 2022Audit Committee, Auditors, Global, Investors, Policymakers, Preparers/Issuers, Audit Quality, Press Releases
- Enhancing Skepticism to Fight FraudVideo Enhancing Skepticism to Fight Fraud Tuesday, December 22, 2020 Failure to exercise skepticism can result in significant consequences, including fraud. An appropriate level of skepticism can help members of the financial reporting supply chain and other relevant stakeholders enhance their effectiveness in mitigating the risk of fraud and misconduct. They can use...December 22nd, 2020Video, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- Managing Fraud Risk: an ECI IMPACT Conference PanelVideo Managing Fraud Risk: an ECI IMPACT Conference Panel Wednesday, July 1, 2020 How can public companies mitigate fraud risk in times of uncertainty? The CAQ’s Margot Cella joins Holly Tucker, Partner at Deloitte Financial Advisory Services for a panel discussion at the 2020 ECI IMPACT Conference. Don’t miss the highlights in the series...July 1st, 2020Video, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- SEC Amendment to Accelerated Filer DefinitionAlert SEC Amendment to Accelerated Filer Definition Thursday, March 19, 2020 On March 12, 2020, the Securities and Exchange Commission (SEC) adopted amendments to the accelerated filer and large accelerated filer definitions. The accelerated filer definition triggers the external auditor attestation requirement over internal control over financial reporting (ICFR) under Section 404(b) of...March 19th, 2020Alert, Auditors, Policymakers, Preparers/Issuers
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