Comment Letter SEC: Draft 2018-2022 Strategic Plan for Securities and Exchange Commission Wednesday, July 25, 2018 Download PDF In this comment letter, the CAQ provides input on the US Securities and Exchange Commission’s Draft 2018-2022 Strategic Plan. Expressing support for the goals outlined in the plan, the CAQ focuses its comments on protecting...

Comment Letter SEC: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships Tuesday, July 3, 2018 Download PDF In this letter to the US Securities and Exchange Commission (SEC), the CAQ provides views on an SEC proposal to improve certain aspects of Rule 2-01(c)(1)(ii)(A) of Regulation S-X, referred to as the “Loan...

Comment Letter IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality Monday, June 25, 2018 Download PDF In this letter to the International Organization of Securities Commissions (IOSCO), the CAQ expresses its support for IOSCO’s view that the quality of financial reports, supported by an independent external audit, is...

Comment Letter CAQ, CII, and CFA Institute Submit Joint Letter on the Financial CHOICE Act Monday, May 1, 2017 In this May 2017 letter to the Chairman and Ranking Member of the House Financial Services Committee, the CAQ, the Council of Institutional Investors, and CFA Institute express their shared opposition to any legislation...

Comment Letter Federal Reserve, OCC, FDIC: Enhanced Cyber Risk Management Standards Joint Advance Notice of Proposed Rulemaking Tuesday, January 17, 2017 Download PDF In this letter, the CAQ provides auditing profession views on cybersecurity to the Board of Governors of the Federal Reserve System, the Office of the Comptroller of the Currency, and...

Comment Letter PCAOB: Proposed Auditing Standard – The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion Monday, August 15, 2016 Download PDF In this comment letter, the CAQ applauds the efforts of the Public Company Accounting Oversight Board (PCAOB) to consider ways to update and enhance...

Alert CAQ Submits Comment Letters to SEC on Small Business Initiatives and Proposal to Eliminate Requirement for U.S. GAAP Reconciliation for Foreign Private Issuers Tuesday, October 9, 2007 Download PDF CAQ Submits Comment Letters to SEC on Small Business Initiatives and Proposal to Eliminate Requirement for U.S. GAAP Reconciliation for Foreign Private Issuers Related...

Comment Letter To SEC regarding File Number S7-24-06 Proposed Interpretive Guidance: Management’s Report on Internal Control Over Financial Reporting Friday, February 16, 2007 Download PDF To SEC regarding File Number S7-24-06 Proposed Interpretive Guidance: Management’s Report on Internal Control Over Financial Reporting Related Resources Comment Letter IAASB Audit Evidence Comment Letter04.21.23 Comment Letter IAASB Work Plan Comment Letter04.06.23 Comment...