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 and Audit Analytics release 2015 'Audit Committee Transparency Barometer'
CAQ - 11/02/2015
The CAQ and Audit Analytics, an independent research provider, released findings from the new Audit Committee Transparency Barometer. In 2014, the CAQ and Audit Analytics undertook their initial effort to gauge how public company audit committees approach the public communication of their oversight activities, by measuring the robustness of proxy disclosures among companies in the S&P Composite 1500. This index is comprised of the S&P 500 (large-cap companies), the S&P MidCap 400, and the S&P SmallCap 600. The second edition of the Barometer provides a year-over-year comparison in key audit committee disclosure areas. The 2015 Barometer identifies encouraging trends in 2015 with respect to voluntary, enhanced disclosure around external auditor oversight, an important facet of the audit committee’s broader financial reporting oversight role.

CAQ issues Alerts on select auditing considerations for the 2015 audit cycle
CAQ - 10/12/2015
The AICPA Center for Audit Quality (CAQ) published two Alerts highlighting certain auditing considerations that may be relevant for the 2015 audit cycle: (1) Select Auditing Considerations for the 2015 Audit Cycle and (2) Select Considerations for the 2015 Audit Cycle for Brokers and Dealers. The Alerts discuss judgmental and complex audit areas, many of which are also identified in the recently issued PCAOB Staff Inspection Brief. 

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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

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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

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