- Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research FindingsIn an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks. The...November 17th, 2023
Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG - 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, 2024Comment Letter, Audit Committee, Auditors, Broker Dealers, Company Management, Policymakers, Preparers/Issuers, Audit Quality
- 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, 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, 2023Comment 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
- Audit Planning Alert for Auditors of Brokers and DealersAlert Audit Planning Alert for Auditors of Brokers and Dealers Tuesday, December 7, 2021 This CAQ Alert: 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. The Planning Alert focuses on six...December 7th, 2021Alert, Auditors, Broker Dealers
- CAQ ALERT #2019-01 – PCAOB REPORT ON 2018 INSPECTIONS OF BROKERS AND DEALERSAlert CAQ ALERT #2019-01 – PCAOB REPORT ON 2018 INSPECTIONS OF BROKERS AND DEALERS Tuesday, August 27, 2019 On August 20, 2019, the PCAOB issued its Annual Report on the Interim Inspection Program Related to Audits of Brokers and Dealers (Annual Report). Consistent with prior years, the PCAOB observed that the percentage of...August 27th, 2019Alert, Auditors, Broker Dealers, Global, Audit Quality
- CAQ Alert #2018-04 - Broker's and Dealer's Use of a Service OrganizationAlert CAQ Alert #2018-04 – Broker’s and Dealer’s Use of a Service Organization Wednesday, August 22, 2018 Download PDF CAQ Alert #2018-04 – Broker’s and Dealer’s Use of a Service Organization focuses on the use of service organizations, as this is an area that can require significant auditor judgment when planning and performing...August 21st, 2018Alert, Auditors, Broker Dealers, Global
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