The Center for Audit Quality
Enhancing public trust in the capital markets by promoting high-quality financial reporting.
Since 2014, the Center for Audit Quality (CAQ), together with Ideagen Audit Analytics, has analyzed audit committee disclosures of companies in the Standard & Poor’s (S&P) Composite 1500 (S&P 1500), which is composed of the S&P 500 large-cap companies (S&P 500), the S&P MidCap 400 (S&P MidCap), and the S&P SmallCap 600 (S&P SmallCap).
Over the past 10 years, we have observed increases in disclosure rates related to key areas of audit committee oversight, including oversight of the external auditor, which continues to be a core component of the audit committee’s responsibility.
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