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Audit Committee Insights | February/March 2022

Hopefully the February grind – for large-accelerated filers – is over and the end is in sight for March filers. March Madness ahead? Indeed. Of course, for audit committees, it’s busy all year long. We are here to help you keep current with the latest news and developments during this busy time and all year […]

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PCAOB: Advisory Groups Draft Governance Frameworks

In this comment letter, the CAQ provides views to the PCAOB related to its Release No. 2022-001: Advisory Groups – Draft Governance Frameworks. The CAQ is very supportive of the Board’s efforts to establish two new advisory groups, the Investor Advisory Group (“IAG”) and the Standards and Emerging Issues Advisory Group (“SEIAG”). Obtaining input and insights […]

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Public Policy and Technical Alert | January 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 highlights and examines the regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public […]

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SEC Regulations Committee Highlights – June 23, 2021

The Center for Audit Quality (CAQ) SEC Regulations Committee meets periodically with the staff of the SEC to discuss emerging financial reporting issues relating to SEC rules and regulations. The downloadable highlights summarize the issues discussed at the meetings.

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Audit Committee Practices Report: Common Threads Across Audit Committees

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Discussion Document: Monitoring Inflation in Certain Countries, November 2021

In an effort to facilitate greater consistency, the CAQ’s International Practices Task Force developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination of the inflationary status of countries in which they have operations. The Task Force compiled cumulative inflation data by country (for those countries […]

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Policymakers across the globe increasingly recognize the vital role of audit committees and their importance to audit quality. In close collaboration with partner organizations, the CAQ is actively engaged in policy developments related to audit committees.

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