Investor Resource Center

For our capital markets to function effectively, investors and auditors must maintain a system of trust. The Center for Audit Quality is committed to providing investors with insights and analysis on our capital markets, financial and other corporate reporting, and more topics to provide investors with information that supports the investment decision-making process.

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Investors need consistent, comparable and independently verified information to make investment decisions. A cornerstone of our strong US capital markets is the trust investors place on audited financial statements. Through continuous innovation, and technological advances, audit quality has never been higher and continues to grow.

A cornerstone of our strong capital markets is the trust investors place on audited financial statements when making critical decisions. At the same time, investors are increasingly asking for information that falls outside of the traditional financial statement. Explore the role of the auditor in non-GAAP and other company-reported information. 


of S&P 500 companies report

some sort of climate information.

An independent audit that provides reasonable assurance that these financial statements are free of material misstatements, whether due to error or fraud, increases the reliability of that information and enhances investor and market confidence. Expertise together with independence of the public company auditor makes up the essential components for the value of the audit and audit quality.

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The building blocks of reliable, comparable and relevant ESG information begin with a foundation of quality reporting by company management. Public company auditors, in their public interest role, are uniquely qualified to enhance the reliability of company-prepared ESG information.

Investors have a growing interest in understanding the impact of cybersecurity risks on the global economy. Public company auditors have a role to play in evaluating the potential impact of cybersecurity incidents to financial statements.

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Investors are seeking more information about how public companies handle their diversity, equity and inclusion (DEI) governance. As DEI increasingly enters the financial statement, public company auditors can help enhance the reliability of this information.


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