The Professional Practice Executive Committee (PPEC) is a committee of the Center for Audit Quality (CAQ). The CAQ's mission is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession's core values of integrity, objectivity, honesty, and trust.

The PPEC consists of a representa1tive from each member firm auditing fifty (50) or more issuers and having five hundred (500) or more CPAs, and five (5) representatives from the remaining member firms who are appointed by the Governing Board. Representatives of associate member firms1 are not eligible to serve on the committee.

The objectives of the PPEC are to:

  1. Provide a forum for member firms to express their views on technical and regulatory matters involving practice before the SEC and the PCAOB and advocate positions on behalf of member firms. 

  2. Enhance the quality of member firms' public company audit practices through – 

    1. The development of technical and educational information, the communication of SEC/PCAOB developments, and the sharing of best practices.
    2. Liaison with the SEC, PCAOB, and others (e.g., Congress, stock exchanges) to communicate member firms' views on SEC and PCAOB matters.

Professional Practice Executive Committee Roster

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1The membership or associate membership of the CAQ shall consist of all firms that meet the admission requirements and continue to maintain their membership or associate membership in good standing.

  • All U.S. CPA firms that are registered with the PCAOB are eligible for membership in the CAQ.
  • U.S. CPA firms not registered with the PCAOB are eligible for associate membership in the CAQ.