- What’s New in U.S. Financial Reporting?Overview Our annual update on financial reporting provides a review of (1) new accounting standards that are becoming effective within the next 12 months and (2) proposed accounting standards for which exposure drafts have been issued with comments being sought from the user community. It is an opportunity to stay up...May 12th, 2023
Event, Audit Quality - Audit Partner Observations, Fall 2022Video Audit Partner Observations, Fall 2022 Wednesday, February 15, 2023 The Center for Audit Quality explores key results from our Fall 2022 Audit Partner Survey. The Audit Partner Pulse Survey delivers public company audit partner observations on a range of topics including the overall health of the economy, business transformation, quality of corporate...February 15th, 2023Event, Video, Auditors, Company Management, Investors, Audit Quality
- Key Financial Reporting Trends in 2023: Mid-Year UpdateOur corporate reporting ecosystem is constantly evolving, revealing new trends impacting the audit profession. In 2023, regulatory bodies have introduced new rules and regulations, and investors have vocalized their interest in more transparency in corporate reporting. Through it all, the US audit profession remains prepared to adapt and maintain audit...February 1st, 2023Blog Post, Auditors, Investors, Audit Quality, ESG
- CAQ Alert 2023-01: Updates to SEC Non- GAAP Financial Measures Compliance and Disclosure Interpretations (C&DIs)Alert CAQ Alert 2023-01: Updates to SEC Non- GAAP Financial Measures Compliance and Disclosure Interpretations (C&DIs) Wednesday, January 25, 2023 Download PDF On December 13, 2022, the SEC’s Division of Corporation Finance posted an update to Non-GAAP Financial Measures Compliance & Disclosure Interpretations (C&DI) Questions 100.01, 100.04 – 100.06, and 102.10(a)(b)(c). The updates,...January 25th, 2023Alert, Auditors, Audit Quality
- Audit Committee: The Kitchen Sink of the BoardAudit Committee Effectiveness: A Webinar Series | Episode 1 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...December 7th, 2022Event, Webinar, Audit Committee, Audit Quality
- PCAOB: The Application and Use of the PCAOB’s Interim Attestation StandardsComment Letter PCAOB: The Application and Use of the PCAOB’s Interim Attestation Standards Wednesday, October 26, 2022 Download PDF In this comment letter, the CAQ provides views to the PCAOB related to its request for information and comment on The Application and Use of the PCAOB’s Interim Attestation Standards. The CAQ commends the Board...October 26th, 2022Comment Letter, Auditors, Policymakers, Audit Quality
- Draft 2022–2026 Strategic Plan for Securities and Exchange Commission; Release No. 34-95588In this comment letter, the CAQ provides views related to the Draft 2022–2026 Strategic Plan for Securities and Exchange Commission (the Plan). We support the Plan the Commission has put forth. Multidisciplinary feedback from various stakeholders, such as investors, preparers, regulators, and auditors is critical to successful regulatory outcomes and...September 30th, 2022Comment Letter, Auditors, Policymakers, Audit Quality
- CAQ provides views to the PCAOB related to its Release No. 2022-003, Draft 2022-2026 PCAOB Strategic PlanComment Letter CAQ provides views to the PCAOB related to its Release No. 2022-003, Draft 2022-2026 PCAOB Strategic Plan Thursday, September 15, 2022 Download PDF In this comment letter, the CAQ provides views to the PCAOB related to its Release No. 2022-003, Draft 2022-2026 PCAOB Strategic Plan. The CAQ is very supportive of the...September 15th, 2022Comment Letter, Auditors, Policymakers, Audit Quality
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