- Comment Letter | File Number SR-NYSE-2023-09; Notice of Filing of Proposed Rule Change to Amend the NYSE Listed Company Manual to Adopt Listing Standards for Natural Asset CompaniesThe CAQ appreciates the opportunity to share some high-level observations related to the Securities and Exchange Commission (SEC), Notice of Filing of Proposed Rule Change to Amend the NYSE Listed Company Manual to Adopt Listing Standards for Natural Asset Companies (Proposed Rule Change or Release). Our comments focus on the...November 9th, 2023
Comment Letter, Audit Committee, Auditors, Company Management, Investors, Preparers/Issuers, Audit Quality, Auditor Independence, ESG - Comment Letter Analysis | NOCLARIn June 2023, the Public Company Accounting Oversight Board (PCAOB) proposed amendments to its auditing standards related to a company’s noncompliance with laws and regulations, or NOCLAR for short. The proposed amendments garnered the attention of a diverse group of stakeholders, resulting in 139 individual comment letters. Several comment letters...November 9th, 2023Comment Letter, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Investors, Preparers/Issuers, Anti-Fraud, Audit Quality
- Comment Letter Analysis | CAQ Analysis of PCAOB Proposed Auditing Standard – General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards (AS 1000)On March 28, 2023, the Board issued for public comment a proposal for a new standard, AS 1000, General Responsibilities of the Auditor in Conducting an Audit. Comment letters were due May 30, 2023. The PCAOB received 28 comment letters, with more than half from accounting firms and related groups. Who responded? In...November 3rd, 2023Comment Letter, Academics, Auditors, Investors, Policymakers, Audit Quality
- Comment Letter | Proposed Amendments to PCAOB Rule 3502 Governing Contributory Liability; PCAOB Rulemaking Docket Matter No. 053In this comment letter, the CAQ responds to the PCAOB’s proposed amendments related to Rule 3502 Governing Contributory Liability. We express concerns and our view that the Board’s proposal to amend the standard for contributory liability from one of recklessness to negligence is not adequately supported. We believe that any project...November 2nd, 2023Comment Letter, Academics, Auditors, Audit Quality
- Podcast | Capital Markets Pulse, Episode 4: Seth Siegel and Prat BhattHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...October 31st, 2023Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
- Audit Insider Webinar | October 2023This hour-long webcast will showcase emerging issues facing public companies and their auditors. It will feature representatives from the SEC and PCAOB, followed by discussion panels consisting of public company auditors. Panelists will discuss the development, issuance and implementation of auditing standards that are currently underway at the PCAOB. Panelists...September 29th, 2023Event, Video, Webinar, Auditors, Policymakers, Audit Quality
- Capital Markets Pulse | September 2023Happy Autumn, Capital Markets Pulse Readers. The season of crisp weather, college football (Go Bucks!), pumpkin spice everything, and, if you’re a public company auditor, new hire orientations, Q3 quarterly reviews, and interim testing. This fall season is one the audit profession has been watching closely in anticipation of several potential...September 29th, 2023Newsletter, Auditors, Company Management, Investors, Policymakers, Audit Quality, Auditor Independence
- Podcast | Capital Markets Pulse, Episode 2: Lynn Turner and Wes BrickerHosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page. Subscribe for the latest episodes on Spotify, Apple Podcasts, Google...September 19th, 2023Blog Post, Podcast, Auditors, Investors, Policymakers, Audit Quality
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