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Welcome to the AICPA's new Financial Reporting Center

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As an AICPA member you will find resources to assist you across the entire financial reporting process. Whether you are involved in accounting, preparing financial statements, or performing compilation, review, audit, attest, or assurance and advisory engagements, this new Center will support you in the execution of high-quality financial reporting by providing:

  • Financial reporting news and developments
  • Financial reporting guidance and resources such as articles, presentations, and frequently asked questions
  • Industry insights on important financial reporting topics
  • A Standards Tracker to help you stay current on recently issued FASB, ARSC, and ASB standards
  • Insight and guidance to help you avoid common financial reporting pitfalls
We welcome your feedback on the new Center.

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.
Governing Board
Executive Director
Committees and Task Forces

Spotlight

Observations on the Evolving Role of the Auditor
This CAQ report summarizes observations from recent CAQ 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.
CAQ Anti-Fraud Report
Examines motivators to commit financial reporting fraud and explores themes for effective mitigation including skepticism and communications. The CAQ has also joined with FEI, the NACD, and The IIA in a collaborative anti-fraud effort.
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

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.

More on AICPA TV

CAQ Member Spotlight 



Child, Van Wagoner & Bradshaw, PLLC  

Child, Van Wagoner & Bradshaw, PLLC provides audit, tax, accounting and other business advisory services to public and private companies as well as non-profit and assisted housing organizations. With offices in Utah and Hong Kong, CVB serves companies across the U.S and globally.

Website: http://www.cpaone.net/
Copyright © 2006-2012 American Institute of CPAs.