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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    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

    CAQ Alert #2012-11 PCAOB Mandatory Firm Rotation Roundtable Highlights

    Article June 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights
    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

    May 2012 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the May 2012 PCAOB SAG meeting including discussion on the PCAOB's standard-setting agenda, possible future standard-setting projects, going concern, and related parties and significant unusual transactions.
    Published on June 13, 2012

    March 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights

    Article March 2012 PCAOB Mandatory Firm Rotation Roundtable Highlights
    Published on April 25, 2012

    PCAOB Investor Advisory Group Meetings

    Meeting Highlights Information about the PCAOB Investor Advisory Group (IAG) established to provide views and advice to the Board on broad policy issues, and other matters that affect investors and are related to the work of the PCAOB. Gain access to IAG meeting materials and highlights from each meeting.
    Published on April 13, 2012

    March 2012 IAG Meeting Highlights

    Meeting Highlights March 2012 IAG Meeting Highlights
    Published on April 05, 2012

    November 2011 SAG Meeting Highlights

    Meeting Highlights CAQ highlights of the November 2011 PCAOB SAG meeting including discussion on upcoming PCAOB standard-setting activities, auditor independence and audit firm rotation, going concern, fair value pricing sources task force, improving the transparency of audits, year-end audit risk and financial reporting issues, and the auditor's reporting model.
    Published on December 13, 2011

    September 2011 PCAOB Auditors Report Roundtable Highlights

    Meeting Highlights September 2011 PCAOB Auditors Report Roundtable Highlights
    Published on October 04, 2011

    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

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