- Demonstrating the Value of Public Company AuditorsA letter from the Center for Audit Quality’s CEO Julie Bell Lindsay: Dear Readers, In reflecting on 2021, it would be easy to summarize it as “déjà vu.” The continuing impact of the global pandemic kept us largely working from home, cancelling in-person meetings for more virtual “zooms,” and not back to...March 7th, 2022
Publications, Video, Auditors, Investors, Policymakers, Audit Quality - S&P 500 and ESG ReportingPublications S&P 500 and ESG Reporting Monday, August 9, 2021 Key Takeaways CAQ looked at the most recent publicly available ESG data for S&P 500 companies.1 We found that 95% of S&P 500 companies had detailed ESG information publicly available. The information the CAQ examined was primarily outside of an SEC submission in a standalone...August 9th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
- Value of the AuditOur capital markets are an important engine for driving and maintaining our economic and societal well-being. These markets operate on data, and audited financial statements have long been a critical element of this information dynamic for their accuracy, transparency, and reliability. As investors make investing decisions, they depend on the...June 16th, 2021Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- S&P 100 and ESG ReportingPublications S&P 100 and ESG Reporting Thursday, April 29, 2021 Key Takeaways The CAQ examined the most recent publicly available1 ESG data for S&P 100 companies. Here are the key takeaways: All companies had some ESG information available.2 The vast majority of companies had this information outside of an SEC filing, typically in a...April 29th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
- Guide to PCAOB InspectionsPublications Guide to PCAOB Inspections Wednesday, March 24, 2021 Download PDF Confidence in public company financial reporting is essential to the strength and vitality of U.S. securities markets. Company management, audit committees, and internal and external auditors all play important roles in providing investors with reliable financial reports. These roles are reinforced by...March 24th, 2021Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- SOX: The Landmark Legislation That Strengthened Financial Reporting and Audit QualityFinancial reporting and audit quality are strong due in part to the current regulatory structure established by the landmark Sarbanes-Oxley Act of 2002 (SOX), which protects investors in the capital markets, while allowing competition and innovation.February 11th, 2021Publications, Audit Committee, Policymakers, Audit Quality
- Perspectives on Management Review Controls: Challenges and SolutionsPerspectives on Management Review Controls: Challenges and Solutions Wednesday, November 18, 2020 Download PDF The CAQ and the Financial Education & Research Foundation of Financial Executives International commissioned an independent qualitative research study on internal control over financial reporting (ICFR) management review controls. This report, based on interviews conducted with key accounting...November 18th, 2020Publications, Auditors, Policymakers, Preparers/Issuers, Audit Quality
- Auditor Reporting – COVID-19 ConsiderationsCOVID-19, Publications Auditor Reporting – COVID-19 Considerations Tuesday, July 14, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential...July 14th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, Emerging Reporting Areas
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