Boards & Audit Committees

Public company boards play a vital role in the system of investor protection. The CAQ works steadfastly to expand access to useful tools and materials for directors and audit committee members at public companies of all sizes.

Latest Resources

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2018 Main Street Investor Survey

Episode 62 of "Profession in Focus" Features Board Member Candy Duncan

PCAOB: Draft Strategic Plan 2018-2022

Episode 61 of "Profession in Focus" Features Independent Director Jan Babiak

IESBA: Professional Skepticism - Meeting Public Expectations

CAQ Panel at the 2018 AAA Annual Meeting: The Auditor's Reporting Model: What Will the Future Bring?

Episode 60 of "Profession in Focus" features KPMG's Jackie Daylor

Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements

Non-GAAP Measures - What Do They Say About Fraud Risk?

SEC: Auditor Independence with Respect to Certain Loans or Debtor-Creditor Relationships

IOSCO: Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality

Discussion Document: Monitoring Inflation in Certain Countries, May 2018

Public company boards play a vital role in the system of investor protection. The CAQ works steadfastly to expand access to useful tools and materials for directors and audit committee members at public companies of all sizes. Find resources here related to:

  • Audit Committee Collaboration
  • Auditor evaluation tools
  • Policy issues affecting boards
  • Research on disclosure trends
  • Videos and webcasts

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