- Jumpstart Your Digital Assets Journey: A Tool for Audit CommitteesFrom crypto assets to NFTs (non-fungible tokens), public companies are engaging with digital assets in a variety of ways – some through more straightforward applications, like investing, and others by exploring new opportunities to engage with customers and improve business processes. Digital assets and the underlying technology, blockchain, present new...November 9th, 2022
Publications, Audit Committee, Emerging Reporting Areas - Discussion Document: Monitoring Inflation in Certain Countries, November 2022Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2022 Wednesday, November 9, 2022 Download PDF November 9, 2022 In an effort to facilitate greater consistency, the CAQ International Practices Task Force (the “Task Force”) developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination...November 8th, 2022International Practices Task Force, Meeting Highlights, Publications, Audit Committee, Auditors, Policymakers, Emerging Reporting Areas
- Audit Committee: The Kitchen Sink of the BoardIn seeking to understand more about audit committees’ evolving responsibilities, proxy disclosure strategies, and self-evaluation processes, the Center for Audit Quality partnered with academic researchers at the University of Tennessee Knoxville’s Neel Corporate Governance Center and the Pamplin College of Business at Virginia Tech who interviewed audit committee chairs or...November 1st, 2022Publications, Academics, Audit Committee, Investors, Audit Quality
- Audit Committee Practices Report: Common Threads Across Audit CommitteesAudit Committee Practices Report: Common Threads Across Audit Committees Download PDF Audit committee oversight is an important job that just keeps getting more complex. Since the Sarbanes-Oxley Act (SOX) came into play in 2002, audit committees have evolved and adapted to fulfill their unique and expanding role. Audit committees are charged with...January 19th, 2022Publications, Audit Committee
- 2021 Audit Committee Transparency Barometer2021 Audit Committee Transparency Barometer Download the full report PDF to view a summary table of disclosure rates and examples of effective disclosure. Download PDF Overview In the 8th year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the CAQ observed slight increases...November 10th, 2021Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Audited Financial Statements and Climate-Related Risk ConsiderationsAudited Financial Statements and Climate-Related Risk Considerations Thursday, September 9, 2021 We are at a pivotal moment for climate-related and other environmental, social and governance (ESG) reporting, as investor and other stakeholder demand for this information continues to increase. This increase in demand has prompted governments and regulators around the world to...September 9th, 2021Publications, Audit Committee, Auditors, ESG
- 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
- Illegal Acts: The External Auditor’s ResponsibilitiesPublications Illegal Acts: The External Auditor’s Responsibilities Monday, July 26, 2021 Recent global corporate fraud scandals such as those related to Wirecard in Germany and Carillion in the United Kingdom have driven a focus by capital market participants on the auditor’s role in identifying and detecting fraud. Certain audit regulators, including the International...July 26th, 2021Publications, Audit Committee
The latest news and
resources from the CAQ.