- International Sustainability Standards Board: IFRS S1 and S2 for Public CommentThe CAQ is pleased to share our views related to the March 2022 International Sustainability Standards Board (ISSB) exposure drafts: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. We support the ISSB’s efforts to develop a globally accepted baseline for ESG reporting that...July 29th, 2022
Comment Letter, Auditors, Policymakers, ESG - SOX: The Evolution of Corporate ReportingSigned into law on July 30, 2002, the Sarbanes-Oxley Act established a framework to protect institutional and hardworking individual investors alike by improving the accuracy and reliability of the information that drives investments in our capital markets. To mark the 20th anniversary of this landmark legislation, the Center for Audit...July 27th, 2022Event, Video, Audit Committee, Auditors, Investors, Policymakers
- Financial Accounting Foundation: Strategic Plan Draft for Public CommentComment Letter Financial Accounting Foundation: Strategic Plan Draft for Public Comment Friday, July 22, 2022 Download PDF In this comment letter, the CAQ provides views related to the May 2022, Financial Accounting Foundation (FAF) Strategic Plan for Public Comment (the Plan). We support the Plan the Trustees have drafted. Multidisciplinary feedback from various...July 22nd, 2022Comment Letter, Auditors, Policymakers, Audit Quality
- Public Policy and Technical Alert | June 2022Newsletter Public Policy and Technical Alert | June 2022 Thursday, July 7, 2022 As part of the Center for Audit Quality’s (CAQ) ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA). Each month, the PPTA...July 7th, 2022Newsletter, Auditors, Policymakers, PPTA
- SEC Proposed Rule: The Enhancement and Standardization of Climate-Related Disclosures for InvestorsComment Letter SEC Proposed Rule: The Enhancement and Standardization of Climate-Related Disclosures for Investors Friday, June 17, 2022 The CAQ is pleased to share our thoughts and comments on the SEC’s proposed rule, The Enhancement and Standardization of Climate-Related Disclosures for Investors. Public company auditors have long played a role in providing reliable information...June 10th, 2022Comment Letter, Auditors, Policymakers, ESG
- PCAOB: Estimates and Specialists Post-Implementation ReviewComment Letter PCAOB: Estimates and Specialists Post-Implementation Review Friday, June 10, 2022 Download PDF In this comment letter, the CAQ provides views to the PCAOB related to its Interim Analysis No. 2022-001, Post-Implementation Review, Estimates and Specialists Audit Requirements. The CAQ continues to support outreach to monitor the implementation of the final standard and...June 10th, 2022Comment Letter, Auditors, Policymakers
- Public Policy and Technical Alert | May 2022Newsletter Public Policy and Technical Alert | May 2022 Wednesday, June 8, 2022 As part of the Center for Audit Quality’s (CAQ) ongoing effort to keep members and stakeholders informed on significant public policy and accounting matters, we are pleased to offer the Public Policy and Technical Alert (PPTA). Each month, the PPTA...June 8th, 2022Newsletter, Auditors, Policymakers, PPTA
- Building Trust in ESG ReportingThis is a watershed moment for environmental, social, and governance (ESG) reporting. Investors increasingly allocate resources to public companies with strong ESG commitments and practices. Sustainable funds in the United States are continuing at a record pace, reaching nearly $31 billion through the third quarter of 2020—a sharp increase from 2019,...June 1st, 2022Blog Post, Video, Auditors, Investors, Policymakers, ESG
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