Comment Letters

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.

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ICGN: Guidance on Diversity on Boards

ICGN: Global Stewardship Code

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