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.
Auditing Accounting Estimates and Fair Value Measurements - A Framework
SEC: Effectiveness of Financial Disclosures About Entities Other Than the Registrant
PCAOB: Concept Release on Audit Quality Indicators
SEC: Concept Release on Possible Revisions to Audit Committee Disclosures
PCAOB: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form
PCAOB: The Auditor’s Use of the Work of Specialists
SEC: Disclosure Effectiveness Initiative - EDGAR Modernization
OECD: 2014 Review of the OECD Principles of Corporate Governance
PCAOB: Auditing Accounting Estimates and Fair Value Measurements
ACCA: Creating Value Through Governance
IAASB: Re-proposed International Standard on Auditing 720
PCAOB: Proposed Auditing Standards on the Auditor’s Report and the Auditor’s Responsibilities Regarding Other...