Resources
Alerts
The CAQ often produces alerts to inform members about regulatory developments and other matters affecting the public company auditing profession. Select alerts are available below. However, members who log in have access to all alerts and can opt to have them delivered via email.
| November 9, 2012 |
Reference to the Standards of the PCAOB in the Auditors’ Reports |
| October 10, 2012 |
CAQ Issues Practice Aid on Discussions with Audit Committees about Inspections and Quality Control Matters |
| March 19, 2012 |
SEC Staff Reminds Auditors of Requirement on Audit Reports Related to Financial Statements Prepared According to IFRS as Issued by the IASB |
| December 20, 2011 |
SEC Limits Policy Regarding the Non-Public Submission of Initial Registration Statements by FPIs |
| June 3, 2011 |
SEC Issues Staff Paper Exploring a Possible Method for Incorporating IFRS |
| April 28, 2011 |
SEC Study Concludes that Existing Investor Protections of SOX 404(b) for Accelerated Filers Should Continue to be Maintained |
| March 23, 2011 |
PCAOB Reminds Auditors of Concerns Regarding Using the Work of Other Audit Firms |
| February 14, 2011 |
SEC Staff Reminder for Signed EDGAR Audit Reports |
| January 21, 2011 |
SEC Issues New CDIs Regarding Changes in Accountants |
| December 20, 2010 |
CAQ’s Cindy Fornelli to Speak in KPMG/NACD Audit Committee Webcast on Deterring and Detecting Fraud |
| December 20, 2010 |
SEC Staff Posts Smaller Issuer Financial Reporting Materials; PCAOB Establishes New Office of Outreach and Small Business Liaison |
| October 6, 2010 |
CAQ Releases Report on Deterring and Detecting Financial Reporting Fraud |
| July 23, 2010 |
Sarbanes-Oxley Section 404(b) Exemption and Other Highlights of the Dodd-Frank Wall Street Reform and Consumer Protection Act |
| June 29, 2010 |
Supreme Court Issues its Decision in the Constitutional Lawsuit Challenging the PCAOB |
| May 19, 2010 |
Absent a Legislative Exemption, Sarbanes-Oxley Section 404(b) Remains Effective June 15, 2010 |
| April 19, 2010 |
New Standard on Accounting for Variable Interest Entities – Section 404 Considerations |
| April 9, 2010 |
New Standard on Accounting for Variable Interest Entities – Transition Questions for SEC Registrants |
| February 18, 2010 |
Monitoring Inflation Status of Certain Countries |
| October 5, 2009 |
SEC Announces Final Deferral of 404(b) Requirement for Smaller Public Companies: Now Required for Fiscal Years Ending on or After June 15, 2010 |
| August 17, 2009 |
SEC Shares Views Regarding the FASB Codification |
| June 1, 2009 |
Potential Audit Firm Service Implications Raised by the SEC Final Rule on XBRL |
| May 26, 2009 |
Time Sensitive Issues from SEC Regulations Committee Meeting with SEC Staff Regarding SFAS 160, FSP APB 14-1 & FSP EITF 03-6-1 |
| February 20, 2009 |
SEC and PCAOB Issue FAQs on PCAOB Registration of Auditors of Broker-Dealers |
| February 9, 2009 |
CAQ Publishes “Lessons Learned” on Performing an Audit of Internal Control in an Integrated Audit |
| January 29, 2009 |
Frequent SEC Comment Letter Issues for Smaller Registrants |
| December 31, 2008 |
SEC’s Findings of Section 404(a) Deficiencies for First Time Filers |
| December 23, 2008 |
CAQ Issues White Paper: Application of SFAS 114 to Modifications of Residential Mortgage Loans that Qualify as Troubled Debt Restructurings |
| November 25, 2008 |
Section 404(b) Reporting by Non-Accelerated Filers After Exiting Accelerated Filer Status |
| October 15, 2008 |
SEC Expresses Views Regarding Assessment of Declines in Fair Value for Perpetual Preferred Securities Under Existing OTTI Model |
| September 18, 2008 |
SEC Issues Clarification on Accounting Issues Relating to Bank Support for Money Market Mutual Funds |
| September 17, 2008 |
SEC Issues Letter to CFOs on SFAS 157 Disclosures and FASB Announces SFAS 157 Webcast |
| April 7, 2008 |
Highlights of Treasury Advisory Committee on the Auditing Profession’s Telephonic Meeting on April 1, 2008 |
| March 31, 2008 |
SEC Issues Letter to Public Companies on MD&A Disclosure Regarding the Application of SFAS 157 (Fair Value Measurements |
| February 19, 2008 |
SEC Advisory Committee on Improvements to Financial Reporting Issues Interim Progress Report |
| January 17, 2008 |
Applicability of Appendix K – Quality Control Standards Involving Foreign Associated Firms that Audit SEC Registrants |
| January 15, 2008 |
Foreign Private Issuers Wishing to Early Adopt Provisions of Final Rule Eliminating the US GAAP Reconciliation Requirement Should Consult with SEC Staff. |
| January 9, 2008 |
CAQ Alert on SEC Staff Views Regarding Applicability of FAS 140 Pursuant to the American Securitization Forum's Framework. |
| December 17, 2007 |
CAQ Alert on Items to Consider Regarding Management's Report on Internal Control for Audits of Non-Accelerated Filers |
| October 9, 2007 |
CAQ Submits Comment Letters to SEC on Small Business Initiatives and Proposal to Eliminate Requirement for U.S. GAAP Reconciliation for Foreign Private Issuers |
| October 3, 2007 |
CAQ issues White Papers on Illiquidity in the Markets |
| August 24, 2007 |
Senator Schumer Urges Auditors to Advise Clients on the SEC's and FASB's Recent Guidance on Subprime Loans
(View Senator Schumer's Letter) |
| August 6, 2007 |
SEC Staff Position on Sub-Prime Loans |
| August 1, 2007 |
CAQ SEC Regulations Committee meets with SEC Staff – view summary of time-sensitive issues discussed at the meeting |
| June 25, 2007 |
Reexamining the Adoption of SFAS 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans |
| April 18, 2007 |
Statement by Cindy Fornelli, Executive Director of the Center for Audit Quality, on Financial Accounting Standards Board rule FAS 159 |
| Feb 15, 2007 |
Center for Audit Quality Issues FAQs on Quantifying Financial Statement Misstatements |
|
|
