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We are a forum of leaders dedicated to continuously improving audit quality and the integrity of the financial reporting process.

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Better Informed Together

CAQ resources include guides, case studies, technical alerts, research reports, comment letters, and videos. They are all publicly available and free of charge.

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Agile Together

With a focus on several essential areas, the CAQ works in many ways to enhance public trust in the global capital markets.

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Publications

Investor Relations: Get Up to Speed Now on Critical Audit Matters

Starting in the summer of 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. Investors with questions about CAMs may turn to a company’s investor relations (IR) group for answers. To help inform IR professionals as they prepare for those conversations, the CAQ has developed this list of frequently […]

06.20.19

EY’s Grier and BDO’s Berson Tapped to Lead the CAQ Governing Board

Washington, DC – The Governing Board of the Center for Audit Quality (CAQ) has elected new leadership. Effective October 1, Kelly Grier, US Chairman and Managing Partner and Americas Managing Partner at EY, will become the Governing Board’s Chair. Wayne Berson, US CEO at BDO USA, LLP and Global Chairman at BDO International, will serve […]

05.22.19

CAQ Announces 2019 Grants to Fund Academic Research in Auditing

Washington, DC – The Center for Audit Quality (CAQ) has awarded five new grants to fund independent academic research on projects of interest to the auditing profession. Over the past 11 years, the CAQ has provided funding for 44 such projects through its Research Advisory Board (RAB) grant program. “Independent academic research can have a […]

Publications

Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management

Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource highlights, a solid understanding of the benefits and risks of these technologies is necessary for auditors, audit committees, and management to execute their respective […]

05.07.19

CAQ Tool Helps Audit Committees Oversee Implementation of New Credit Losses Standard

Washington, DC – The Center for Audit Quality (CAQ) has released a new tool designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to take effect in January 2020. “The new standard has broad implications and will fundamentally change how companies account for credit […]

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Curated sets of resources on key topics related to audit quality and financial reporting.

Audit Committee Issues

Policymakers across the globe increasingly recognize the vital role of audit committees and their importance to audit quality. In close collaboration with partner organizations, the CAQ is actively engaged in policy developments related to audit committees.

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Audit Quality Indicators

The CAQ has been at the forefront of the movement to develop quantitative and qualitative metrics regarding the audit—commonly referred to as audit quality indicators (AQIs)—that could be used to better inform audit committees about key matters that may contribute to the quality of an audit.

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Auditor Reporting

Engaging constructively with policymakers and key stakeholders, the CAQ and its members have made substantial and practical contributions to ongoing efforts to enhance information presented in the auditor’s report to investors and other users.

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Audits of Brokers and Dealers

A significant portion of the CAQ’s member firms audit brokers and dealers. The CAQ monitors and provides resources to aid its membership in this area, which is a focus for policymakers.

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Cybersecurity

A complex and evolving issue, cybersecurity has serious implications for public companies, their boards, investors, and other stakeholders. The CAQ works to illuminate the role of auditors in this critical area.

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Fighting Fraud

The CAQ produces a range of resources to promote deterrence and detection of financial reporting fraud. Additionally, the CAQ is a founding member of the Anti-Fraud Collaboration, which unites organizations representing members of the financial reporting supply chain.

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ICFR

Robust internal control over financial reporting (ICFR) is a keystone of investor confidence. The CAQ has advanced the discussion around ICFR and produced a range of resources on the issue.

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Sarbanes-Oxley

The enactment of the Sarbanes-Oxley Act (SOX) of 2002, a law aimed at fostering more reliable financial reporting and enhancing audit quality, was a watershed moment for investors, public company auditors, and the markets. The CAQ has worked to create understanding of the impact of this important law. It has opposed efforts to weaken SOX section 404(b), which provides investors with important assurance by the independent auditor regarding management’s representations about the effectiveness of their company’s internal control over financial reporting (ICFR).

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