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CAQ Symposium 2021

Thursday, September 9, 2021

Virtual Event | July 26 – July 27, 2021
Hosted by Crowe LLP

CAQ Symposium 2021, held over two afternoons in late July, continued the tradition of bringing together leading academic scholars, regulators, and top practitioners from the CAQ’s Governing Board Member firms. Because of COVID-19, the Symposium went “virtual” for a second year, which allowed the CAQ to make the programming available to a wider group of attendees on the first day.

On the first afternoon there were two panel discussions on ESG disclosures. The first session addressed the current state of ESG disclosures and covered the following topics: the importance of these disclosures to stakeholders, various ESG frameworks/standards, and the regulatory landscape. The second session, on the accuracy and reliability of ESG disclosures, addressed approaches to ESG assurance, the state of assurance on ESG reporting, as well as the implications of SEC mandated disclosures on the governance of internal controls and public company board structures with respect to ESG reporting and assurance.

Observations on the virtual audit was the focus of one of the panels on the second afternoon. Topics covered included lessons learned from transitioning to a virtual work environment, challenges of auditing remotely, team building, and how the experience may alter the way firms think about how future audits will be conducted. The second panel addressed the impacts on talent and learning and development as a result of the pandemic. Panelists discussed the impact on recruitment and retention as well as the challenges faced by both academics and the firms in engaging with students and audit staff, respectively.

On both afternoons, smaller breakout sessions allowed academics, regulators, and senior practice leaders to explore the topics raised by the panelists.

Read bios for CAQ Symposium 2021 panelists.

Read a summary of the key points derived from these small group discussions.


ESG Reporting

Panel 1: The Current State of ESG Disclosures
Moderator
Kristen Sullivan, Deloitte & Touche LLP
Panelists
Christian Leuz, University of Chicago
Jessica Mann, Wells Fargo Asset Management
Neil Stewart, Value Reporting Foundation

 

Panel 2: Accuracy and Reliability of ESG Disclosures
Moderator
Wendy Cama, Crowe LLP
Panelists
Jim Burton, Grant Thornton LLP
Antonia Chong, Deloitte & Touche LLP
Brett James, IAASB

 

The Future of the Audit Workforce

Panel 1: Observations of the Virtual Audit
Moderator
Josh Jones, EY
Panelists
Jen Haskell, Deloitte & Touche LLP
Dave Sharpe, PwC
Christopher Tower, BDO USA LLP

 

Panel 2: Impacts on Talent and Learning & Development
Moderator
Kelly Busch, PwC
Panelists
Rob Bloomfield, Cornell University
Nerissa Brown, University of Illinois
Becky Sproul, KPMG LLP
Julie Wood, Crowe LLP