- Audit Committee Insights | January/February 2024Just when it seems that February will never end, we have an extra day in 2024. Happy birthday leaplings (read on for some fun trivia)! Even with the extra day, we are making our way through the first two months of 2024, a hectic time for boards, audit committee members,...February 29th, 2024
Newsletter, Audit Committee - Understanding the PCAOB’s Latest Inspection Results: Five Guiding Principles for Audit CommitteesWe often hear that our U.S. capital markets are the envy of the world. Our markets are fueled by investors who have confidence in our markets. I believe much of this investor confidence can be attributed to the system of “checks and balances” that deliver reliable information to investors. One...February 28th, 2024Blog Post, Audit Committee, Auditors, Company Management, Investors, Policymakers, Preparers/Issuers, Audit Quality
- Artificial Intelligence (AI) 101 For Audit CommitteesAudit Committee Effectiveness: A Webinar Series | Episode 4 Welcome to Audit Committee Effectiveness: a webinar series brought to you by the Center for Audit Quality and the National Association of Corporate Directors. The series explores key takeaways and insights from leaders in the financial reporting ecosystem alongside resources developed to...January 5th, 2024Event, Video, Webinar, Audit Committee, Emerging Reporting Areas
- Audit Committee Insights | November/December 2023When is it not a busy time of year?!? As we head into end-of-year closures and the holidays, we hope you enjoy time with family and friends. It may be hectic as the year comes to a close or perhaps it’s the calm before the storm – busy season that...December 20th, 2023Newsletter, Audit Committee
- Highlights from the 2023 Audit Committee Transparency BarometerThis year marks the 10th year publication of the Audit Committee Transparency Barometer. Released by the Center for Audit Quality (CAQ), the Barometer provides investors and stakeholders with unique insight into the disclosures made by audit committees in proxy statements each year since 2014. Compiled and published in partnership with Ideagen...December 4th, 2023Blog Post, Audit Committee, Audit Quality
- Audit Committee Transparency Barometer Shows Continued Positive Disclosure Trends, Room to ImproveWashington, DC (November 30, 2023) – Today, the Center for Audit Quality (CAQ) and Ideagen Audit Analytics released the 10th annual Audit Committee Transparency Barometer Report. While Audit Committees continue the trend of increasing disclosures in key areas of traditional financial oversight, as well as in emerging areas of responsibility,...November 30th, 2023Audit Committee, Audit Quality, Press Releases
- 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, 2023Comment 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
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