The CAQ files comment letters with the PCAOB, SEC, and other regulators or standard setters at home and globally on key policy issues affecting investors, markets, and the public company auditing profession.
IAASB: Proposed ISA 540 Auditing Accounting Estimates and Related Disclosures
SEC: Possible Changes to Industry Guide 3 - Statistical Disclosure by Bank Holding Companies
CAQ, CII, and CFA Institute Submit Joint Letter on the Financial CHOICE Act
Federal Reserve, OCC, FDIC: Enhanced Cyber Risk Management Standards Joint Advance Notice of Proposed Rulemaking
SEC: Regulation S-K Disclosure Requirements Relating to Corporate Governance Matters
SEC: Exhibit Hyperlinks and HTML Format
SEC: Disclosure Update and Simplification
SEC: Amendments to Smaller Reporting Company Definition
PCAOB: Proposed Auditing Standard - The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses...
PCAOB: Supervision of Audits Involving Other Auditors
SEC: Business and Financial Disclosure Required by Regulation S-K