A Changing Financial Reporting Ecosystem

Market stakeholders — auditors, institutional investors, public company board members and public company executives — must pivot from the status quo to support a rapidly evolving financial reporting ecosystem. Why?

Institutional investors are showing increased interest in — and reliance on — information reported by public companies outside of audited financial statements, including:

The health and stability of capital markets depend on this company-reported information being consistent, reliable, and comparable. These attributes are essential to the continued public trust in global markets. 

At the CAQ, we are uniquely positioned to work with institutional investors and other market stakeholders to meaningfully adapt this evolving reporting ecosystem before a crisis erupts.

Take a moment to explore our Role of the Auditor series for more insights on how we see the profession evolving in response to our changing financial reporting ecosystem, then dive deeper into the audit profession today with a look at Audit in Action. 

• The Role of Auditors in Company-Prepared Information: Present and Future
• The Role of Auditors in Non-GAAP Financial Measures and Key Performance Indicators: Present and Future
• The Role of Auditors in Company Prepared ESG Information: Present and Future