Resources 


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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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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
Published on June 10, 2015

PCAOB SAG Summary February 2007

Article PCAOB SAG Summary February 2007
Published on September 05, 2014

PCAOB IAG Summary March 2011

Article PCAOB IAG Summary March 2011
Published on September 04, 2014

CAQ Lessons Learned - Performing an Audit of Internal Control in an Integrated Audit

Practice Aid This "Lessons Learned" publication has been prepared by representatives of member firms of the CAQ and is intended to be used as a reference source for auditors of public companies. The information may help auditors improve the effectiveness and efficiency of their audits and is based on existing professional literature,
Published on July 23, 2014

Enforcement

Professional Standards Investigations are conducted by: The SEC, of auditors and others for possible violations of the federal securities laws. The PCAOB, of auditors for possible violations of any provisions of the Sarbanes-Ox
Published on July 23, 2014

Voluntary Model U.S.Transparency Report

Practice Aid The CAQ Practice Aid entitled Voluntary Model U.S. Transparency Report for Audit Firms was published to foster greater confidence in the audit process and audit quality by assisting investors of U.S. companies and other capital market stakeholders in understanding how U.S. audit firms are organized, operated, and monitored as it relates to audit
Published on July 23, 2014

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 July 23, 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

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

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

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