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Contents
Other Publications, Press Releases, and Reports
CAQ Audit Committee Transparency Barometer 2024
CAQ Alert #2024-01, Amendments to PCAOB Standards Related to Supervision of Other Auditors
CAQ Audit Quality Disclosure Framework (Update) June 2023
CAQ Audit Quality Reports Analysis: A Year in Review — 2023
CAQ Alert #2023-01, Updates to SEC Non-GAAP Financial Measures Compliance and Disclosure Interpretations (C&DIs)
Audit Committee Transparency Barometer — 2022
CAQ Alert #2022-01, Addendum to November 6, 2021 International Practices Task Force Document for Discussion: Monitoring Inflation in Certain Countries
Audit Committee Transparency Barometer — 2021
CAQ Alert #2021-02, Amendments to SEC Independence Rules
CAQ Alert #2021-01, Auditor and Audit Committee Considerations Relating to Special Purposes Acquisition Company (SPAC) Initial Public Offerings and Mergers
CAQ Year in Review — 2020
Critical Audit Matters: A Year in Review 2020
Audit Committee Transparency Barometer — 2020
The Role of Auditors in Non-GAAP Financial Measures and Key Performance Indicators: Present and Future (September 2020)
The Role of Auditors in Company-Prepared Information: Present and Future (December 2019)
Audit Committee Transparency Barometer — 2019
CAQ 2019 Main Street Investor Survey
Eleventh Annual CAQ Symposium: Highlights From Breakout Discussions
CAQ Alert #2019-01, PCAOB Report on 2018 Inspections of Brokers and Dealers
Investor Relations: Get Up to Speed Now on Critical Audit Matters
Emerging Technologies, Risk, and the Auditor's Focus
Guide to Internal Control Over Financial Reporting
External Auditor Assessment Tool: A Reference for US Audit Committees
CAQ Year in Review — 2018
Audit Quality Disclosure Framework
Emerging Technologies: An Oversight Tool for Audit Committees
Critical Audit Matters: Lessons Learned, Questions to Consider, and an Illustrative Example
CAQ Alert #2018-05, PCAOB Inspections Outlook for 2019
Audit Committee Transparency Barometer — 2018
CAQ 2018 Main Street Investor Survey
Tenth Annual CAQ Symposium: Highlights From Breakout Discussions
CAQ Alert #2018-04, Broker's and Dealer's Use of a Service Organization
CAQ Alert #2018-03, PCAOB Report on 2017 Inspections of Brokers and Dealers
Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements
Mindset, Behaviors, Knowledge & Skills: Building a Roadmap for the Auditor of the Future (July 2018)
CAQ Alert #2018-02, Audit Planning Alert for Auditors of Brokers and Dealers
Cybersecurity Risk Management Oversight: A Tool for Board Members (April 2018)
Preparing for the Leases Accounting Standard: A Tool for Audit Committees (April 2018)
CAQ Year in Review — 2017
CAQ B/D Alert #1, Auditor Independence
CAQ B/D Alert #2, Revenue Recognition
CAQ B/D Alert #3, Examination Engagements
CAQ B/D Alert #4, Review Engagements
CAQ B/D Alert #5, Auditing Information Produced by a Service Organization
CAQ B/D Alert #6, Related Party Transactions
CAQ B/D Alert #7, Financial Statement Presentation and Disclosure
CAQ B/D Alert #8, Risks of Material Misstatement Due to Fraud
CAQ B/D Alert #9, Supplemental Information
CAQ B/D Alert #10, Engagement Quality Review
CAQ Alert #2018-01, SEC Staff Provides Regulatory Guidance for Accounting Impacts of the Tax Cuts and Jobs Act
The Auditor’s Report: Considerations for Audit Committees
Audit Committee Transparency Barometer — 2017
CAQ Main Street Investor Survey — October 2017
CAQ Alert #2017-06, The Auditor's Report — New Requirements for 2017 — October 24, 2017
CAQ Alert #2017-05, Select Auditing Considerations for the 2017 Audit Cycle for Brokers and Dealers — October 11, 2017
CAQ Alert #2017-04, Select Auditing Considerations for the 2017 Audit Cycle — October 11, 2017
Ninth Annual CAQ Symposium: Highlights From Breakout Discussions
CAQ Alert #2017-03, SAB Topic 11.M – A Focus on Disclosures for New Accounting Standards — June 28, 2017
Form AP — Auditor Reporting of Certain Audit Participants: A Tool for Audit Committees (June 2017)
The CPA’s Role in Addressing Cybersecurity Risk: How the Auditing Profession Promotes Cybersecurity Resilience (May 2017)
CAQ Alert #2017-02, Audit Planning Alert for Auditors of Brokers and Dealers — May 18, 2017
CAQ Pulse Poll: Certified Financial Advisor Perspectives on the Sarbanes-Oxley Act (May 2017)
CAQ Alert #2017-01, AICPA Publishes Criteria to Evaluate and Report on Cybersecurity — April 26, 2017
External Auditor Assessment Tool: A Reference for US Audit Committees — April 2017
Addressing Challenges for Highly Subjective and Complex Accounting Areas — March 2017
A Decade: Commemorating 10 Years of the Center for Audit Quality
CAQ Year in Review 2016
CAQ Alert #2016-03, Form AP, Auditor Reporting of Certain Audit Participants — December 19, 2016
Preparing for the New Revenue Recognition Standard — December 2016
Non-GAAP Financial Measures: Continuing the Conversation
Audit Committee Transparency Barometer — 2016
CAQ Alert 2016-02, Select Auditing Considerations for the 2016 Audit Cycle for Brokers and Dealers
CAQ Alert 2016-01, Select Auditing Considerations for the 2016 Audit Cycle
CAQ Main Street Investor Survey — September 2016
The Audit Committee of the Future (June 2016)
CAQ Tool Helps Audit Committees Examine Use of Non-GAAP Measures — June 28, 2016
University of Illinois at Urbana-Champaign Business School Dean and Policy Expert Joins CAQ Governing Board — June 27, 2016
CAQ Welcomes Dialogue on Considerations for Future PCAOB Inspections — May 5, 2016
Understanding Cybersecurity and the External Audit (March 2016)
Audit Quality Indicators: The Journey and Path Ahead (January 2016)
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