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.


    Guide to Internal Control Over Financial Reporting
    This Guide provides an overview of ICFR and discusses management’s responsibility to implement effective ICFR, the audit committee’s responsibility to oversee ICFR, and the auditor’s responsibility to audit ICFR effectiveness.
    Role of the Auditor Workshop Summary
    This workshop further explored themes from the CAQ’s 2011 roundtables on the role of the auditor, in particular, views on auditor involvement with information disclosed by management outside of the audited financial statements.
    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.

    Register for April 16 Webcast! 

    Register for the upcoming Anti-Fraud Collaboration Webcast: 2:00 - 3:30 PM

    April 16, 2014

    Your Role in Sustaining a Culture That Deters Fraud

    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

    Recent CAQ Alerts CAQ Alert #2014-02CAQ Fourth Quarter 2013 Accounting and Auditing Update, January 24, 2014 CAQ Alert #2014-01ISS Benchmark Policy Consultation , January 8, 2014 CAQ Alert #2013-11Select Auditing Considerations for the 2013 Audit Cycle, December 17, 2013

    Copyright © 2006-2014 American Institute of CPAs.