CAQ Releases Publication on Digital-Asset Considerations for Audit Committees May 31, 2023 The CAQ has released a publication Continuing Your Digital Assets Journey — A Tool for Audit Committees. The publication “examines key digital asset-related topics and provides questions for audit committees to consider when discussing these topics with management and the external auditor.” Specific topics covered include: The legal and regulatory environment. Risk assessment. Safeguarding digital assets. Third-party service providers. Accounting and auditing considerations.