Center for Audit Quality

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The Center for Audit Quality (CAQ) is dedicated to enhancing investor confidence and public trust in the global capital markets by fostering high quality performance by public company auditors; convening and collaborating with other stakeholders to advance the discussion of critical issues requiring action and intervention; and advocating policies and standards that promote public company auditors’ objectivity, effectiveness and responsiveness to dynamic market conditions.

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Spotlight

Observations on the Evolving Role of the Auditor
Summarizes observations from the CAQ's 2011 roundtable discussions held with the full range of financial reporting stakeholders to explore the continued value of the audit and the role of the auditor going forward.

Role of the Auditor Workshop Summary
This workshop further explored themes from the CAQ’s 2011 roundtables on the role of the auditor, in particular, views on auditor involvement with information disclosed by management outside of the audited financial statements.

CAQ In-Depth Guide to Public Company Auditing
Designed to help investors better understand the external audit process for public companies and role the audit plays in our capital markets including the responsibilities placed on public company auditors.

Recent CAQ Webcast

CAQ Webcast: SEC Division of Corporation Financial Update on Financial Reporting Matter

On June 24th the SEC Staff shared insights on important topics such as loss contingencies, segment reporting, tax disclosures, non-GAAP measures, companies with foreign operations, and other matters.

View Webcast Archive and Slides

Recent CAQ Alerts

CAQ Highlights of the PCAOBs March 2012 Roundtable on Auditor Independence and Audit Firm Rotation, April 27, 2012

CAQ First Quarter 2012 Accounting and Auditing Update, April 19, 2012

CAQ Highlights of the PCAOB’s March 2012 Investor Advisory Group Meeting, April 6, 2012

CAQ TV

Benefits of CAQ Membership

The CAQ serves as a resource for member firms, supporting their public company audit practices, offering useful information and a vital forum for addressing issues affecting the profession.

CAQ Member Spotlight

HJ & Associates, LLC

HJ & Associates, LLC is a CPA firm based in Salt Lake City, Utah. Founded in 2000, the firm provides high quality audit, tax, accounting, and advisory services. Integrity, teamwork, respect, professional excellence, and quality of life are guiding principles that lead the firm’s practice.

http://www.hjcpafirm.com