Resources 




    As part of our vision to foster high quality performance by public company auditors, the CAQ has developed various web resources, publications and events relevant to performing public company audits.

     

     

    Highlighted Resources 

    The CAQ has developed web resources, publications and events relevant to public company audits as part of the vision to foster high quality performance by public company auditors.

    To view more resources, visit the CAQ Auditing Library

    Additional Resources 

    As a CAQ member you will receive timely communication of regulatory developments and technical updates on important public company auditing matters related to various standard-setters, regulators and others.

    CAQ Alerts
     



    The CAQ holds webcasts on current regulatory and standard-setting matters affecting the public company auditing profession to assist in fostering high quality performance by public company auditors.

    CAQ Webcasts

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    Resources

    Tools The CAQ has developed web resources, publications and events relevant to public company audits as part of the vision to foster high quality performance by public company auditors.
    Published on January 17, 2014

    Public Company Accounting Oversight Board (PCAOB)

    Toolkit This section provides access to information related to the Public Company Accounting Oversight Board (PCAOB).
    Published on May 03, 2013

    XBRL

    Overview The CAQ has developed this section of our Web site to include information about eXtensible Business Reporting Language (XBRL). We encourage our member firms to learn more about XBRL in order to understand how to obtain more rapid and reliable data on a company's financial performance.
    Published on March 27, 2013

    CAQ Auditing Library

    Toolkit On occasion the auditing, accounting and financial reporting standards and/or rules established by the SEC, PCAOB and FASB become popular topics for the public accounting profession. In an effort to provide our members with a co
    Published on March 27, 2013

    SEC

    Toolkit Gain access to SEC resources including rules and regulations, interpretive guidance, enforcement information, SEC Regulations Committee materials and other information relevant to public company audits.
    Published on March 27, 2013

    PCAOB Standing Advisory Group Meetings

    Meeting Highlights Information about the PCAOB Standing Advisory Group (SAG), a group whose purpose is to advise the PCAOB on the establishment of auditing and related professional practice standards. Gain access to SAG meeting materials and highlights from each meeting.
    Published on March 27, 2013

    PCAOB Inspections

    Guidance Gain access to resources relevant to PCAOB inspections of public company auditors including inspection rules, inspection guidance, inspection reports and other relevant information.
    Published on March 27, 2013

    SEC Rules and Regulations

    Article SEC rulemaking activity includes concept releases, proposed rules, final rules and interpretive releases. The CAQ has provided the following links to assist member firms in accessing the securities laws, SEC rules, releases and regulations.
    Published on September 20, 2012

    Ethics and Independence

    Guidance Public company audit firms are required to comply with SEC and PCAOB ethics and independence rules and standards. Access public company auditor ethics & independence rules, standards and guidance here.
    Published on August 12, 2011

    PCAOB Professional Standards & Rulemaking

    Professional Standards The PCAOB is required to establish or adopt, or both, auditing, quality control, ethics, independence, and other standards relating to the preparation of audit reports for public companies. Gain access to PCAOB rules of the Board and professional standards relevant to public company audits.
    Published on April 06, 2011

    PCAOB Registration Requirements

    Guidance Gain access to PCAOB registration rules and guidance on whether PCAOB registration is required.
    Published on February 14, 2011

    Stock Compensation

    Guidance Access authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to auditing public company stock compensation.
    Published on February 09, 2011

    Employee Benefit Plan Audits & Form 11-K

    Guidance Access FASB, SEC, PCAOB and other resources relevant to audits of Employee Benefit Plans and Form 11-K.
    Published on February 09, 2011

    SEC Regulations Committee

    Meeting Highlights Learn more about the SEC Regulations Committee and International Practices Task Force and gain access to corresponding meeting highlights and discussion documents.
    Published on June 30, 2010

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    Related AICPA Products



    Understanding the New Revenue Recognition Standard

    Monday, July 28 - This webcast provides an overview of the new revenue recognition standard and will discuss how to prepare for the transition to the converged standard. This webcast will also outline current and planned AICPA resources to help companies transition to the new standard as it has the potential to reverberate through company processes and systems in significant ways.



    Employee Benefit Plans - Audit and Accounting Guide

    Considered the industry standard resource, this Guide provides practical guidance for Employee Benefit Plan accounting and auditing. Packed with information on new requirements; including offsetting of derivatives, financial assets and financial liabilities, and technical corrections and improvements, this Guide is an indispensable resource.

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