Investors and the markets benefit greatly when the various constituents of the financial reporting process work together and communicate effectively. To that end, the CAQ convenes and collaborates with other stakeholders to advance the discussion of issues that are critical to the capital markets. One key area where the CAQ actively collaborates is in the fight against financial reporting fraud. The CAQ is a founding member of the Anti-Fraud Collaboration. Similarly, the CAQ convened the Audit Committee Collaboration, which works to expand audit committee member access to useful tools and materials aimed at strengthening audit committee oversight of the financial reporting process.