- IFRS Foundation Consultation on Sustainability ReportingComment Letter IFRS Foundation Consultation on Sustainability Reporting Tuesday, December 22, 2020 Download PDF In this comment letter, the CAQ provides views to the IFRS Foundation’s Consultation Paper on Sustainability Reporting. The CAQ is supportive of the IFRS Foundation’s efforts to develop and seek comment on this consultation on sustainability reporting. While...December 22nd, 2020
Comment Letter, Auditors, Policymakers, ESG - IAASB: Exposure Draft of Proposed International Standard on Audits of Group Financial StatementsComment Letter IAASB: Exposure Draft of Proposed International Standard on Audits of Group Financial Statements Friday, October 2, 2020 Download PDF In this comment letter, the CAQ provides views to the International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft, International Standard on Auditing (ISA) 600 (Revised),Special Considerations—Audits of Group Financial Statements...October 2nd, 2020Comment Letter, Audit Committee, Auditors, Global, Policymakers, Audit Quality
- Proposed Revisions to the Uniform Accountancy Act’s Model RulesComment Letter Proposed Revisions to the Uniform Accountancy Act’s Model Rules Tuesday, September 1, 2020 Download PDF The Center for Audit Quality recently submitted a comment letter on the Uniform Accountancy Act’s (UAA) Model Roles that pertain to education. We generally support the proposed changes to the UAA model rules and the American Institute...September 1st, 2020Comment Letter, Auditors, Policymakers, Talent
- IESBA: Proposed Revisions to the Fee-related Provisions of the CodeComment Letter IESBA: Proposed Revisions to the Fee-related Provisions of the Code Thursday, June 4, 2020 Download PDF The CAQ believes auditor independence is foundational to audit quality. Being independent is a core part of the auditor’s role, and thus maintaining and enhancing independence are top priorities for the auditing profession. As such,...June 4th, 2020Comment Letter, Auditors, Policymakers
- IESBA: Proposed Revisions to the Non-Assurance Services Provisions of the CodeComment Letter IESBA: Proposed Revisions to the Non-Assurance Services Provisions of the Code Thursday, May 21, 2020 Download PDF The CAQ believes auditor independence is foundational to audit quality. Being independent is a core part of the auditor’s role, and thus maintaining and enhancing independence are top priorities for the auditing profession. As...May 21st, 2020Comment Letter, Auditors, Policymakers, Auditor Independence
- Comment Letter to SEC on Proposed Changes to Regulation S-KComment Letter Comment Letter to SEC on Proposed Changes to Regulation S-K Tuesday, April 28, 2020 Download PDF The CAQ is generally supportive of the Security and Exchange Commission’s efforts to modernize, simplify and enhance the financial disclosure requirements in Regulation S-K and we appreciate the Commission’s thoughtful consideration of the input provided...April 28th, 2020Comment Letter, Auditors, Policymakers
- PCAOB: Revisions to Quality Control StandardsComment Letter PCAOB: Revisions to Quality Control Standards Monday, March 16, 2020 Download PDF Download the PDF to review the CAQ’s input on the Public Company Accounting Oversight Board’s (PCAOB) potential approach to revisions to PCAOB quality control (QC) standards as outlined in its Concept Release. The CAQ is supportive of the Board’s...March 16th, 2020Comment Letter, Auditors, Policymakers
- SEC: Amendments to Rule 2-01, Qualifications of AccountantsComment Letter SEC: Amendments to Rule 2-01, Qualifications of Accountants Monday, March 16, 2020 Download PDF The CAQ believes auditor independence is foundational to audit quality. Being independent is a core part of the auditor’s role, and thus maintaining and enhancing independence are top priorities for the auditing profession. As such, the CAQ...March 16th, 2020Comment Letter, Auditors, Policymakers
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