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confident together

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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Webcast: Assessing Culture

'A New Focus on Corporate Culture: How to Assess Culture and Why.' Hear from an expert panel, who share actionable recommendations that organizations can implement to assess culture.

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The Role of Auditors in Company-Prepared Information: Present and Future

In the Role of Auditors in Company-Prepared Information: Present and Future, the CAQ explores trends and themes in the evolution of the profession.

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2019 Audit Committee Transparency Barometer

The 2019 Audit Committee Transparency Barometer is a report that tracks S&P Composite 1500 proxy disclosures to gauge transparency around audit committee oversight of the external auditor and other key financial reporting topics.

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2019 Main Street Investor Survey

The CAQ’s Main Street Investor Survey annually measures retail investor confidence in US capital markets, global capital markets, public companies, and audited financial information. In 2019, key findings from the survey include the following: 74% of US investors express confidence in US capital markets. 76% of US investors have confidence in US companies that are […]

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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 […]

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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 […]

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

Audit Committee

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.


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.


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.



Cybersecurity threats are complex and an evolving issue with serious implications for public companies, their boards, investors, and other stakeholders, making it critical that the public company auditing profession does their part to support companies, boards, and others in addressing such threats.



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.



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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