Beginning in 2014, the Center for Audit Quality (CAQ), together with Audit Analytics – an Ideagen solution, has annually analyzed public company audit committee disclosures of companies in the Standard & Poor’s (S&P) Composite 1500 (S&P 1500), which is comprised 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).