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    SEC Interpretive Guidance

    Guidance Access SEC staff written and oral statements on various accounting and legal matters. These staff interpretations provide guidance to those who must comply with the federal securities laws
    Published on June 30, 2010

    Application of Statement 114 to Modifications of Residential Mortgage Loans that Qualify as Troubled Debt Restructurings

    White Paper ...is to assist preparers and auditors by discussing questions related to the application of existing GAAP associated with the application of SFAS 114, Accounting by Creditors for Impairment of a Loan—an Amendment of FASB Statements No. 5 and 15
    Published on April 06, 2010

    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

    SEC Inquiry Resource

    Overview CAQ members with inquiries relevant to audits of public companies are encouraged to visit the CAQ Technical Inquiry Resource.
    Published on November 18, 2013

    PCAOB Registration Requirements

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

    Determination of Whether PCAOB Registration is Required

    Guidance Additional information and links to resources that can be used to help determine whether the entity that your firm is auditing is an ""issuer"" or ""non-issuer"" and whether registration with the PCAOB is necessary.
    Published on March 31, 2010

    International Firm Access

    Overview View information about International Firm Subscriptions to the CAQ.
    Published on September 21, 2012

    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

    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

    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

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