Center for Audit Quality (CAQ)


The Center for Audit Quality is dedicated to enhancing investor confidence and public trust in the global capital markets. The CAQ has standing committees and task forces that each have a different role in enhancing the quality of public company auditing and financial reporting, including Professional Practice Executive Committee (PPEC); SEC Regulations Committee; International Practices Task Force; and Smaller Firm Task Force.

Recent Developments – Past 90 days

Select news releases

CAQ issues updated "External Auditor Assessment Tool" for audit committees
AICPA - 06/02/2015
The Center for Audit Quality (CAQ), a member of the Audit Committee Collaboration, has released a new worldwide version and an updated U.S. version of its External Auditor Assessment Tool, which is designed to assist audit committees, or their counterparts, in evaluating the external auditor to assess the quality of the audit, or select or recommend the retention of the audit firm. It is available in versions for U.S. audit committees and audit committees worldwide.

CAQ-sponsored report shows value of effective ethics & compliance programs 
AICPA - 03/24/2015
The Ethics Research Center has released a new report titled "The State of Ethics in Large Companies." The report, sponsored by the AICPA's Center for Audit Quality (CAQ), highlights key points for how large companies can dramatically improve workplace behavior by implementing effective ethics and compliance (E&C) programs to reduce employee misconduct particularly at the senior and middle management level. As the paper shows, large companies (90,000 or more employees) with effective programs experience half of the rules and standards violations as those without effective programs.

Back to top

Highlights of SEC Regulations Committee meeting

SEC Regulations Committee highlights

CAQ - As issued

Provides access to the current and archived SEC Regulations Committee meeting highlights as issued by the SEC Regulations Committee

Back to top

Highlights of International Practices Task Force meeting

International Practices Task Force highlights

CAQ - As issued

Provides access to the current and archived International Practices Task Forcemeeting highlights as issued by the International Practices Task Force

Back to top