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