- Cybersecurity, Enterprise Risk Management, and Meeting Effectiveness Are Top Priorities for Audit Committees, According to Deloitte, Center for Audit Quality SurveyAI governance rose on the list of issues committees are considering NEW YORK, Feb. 12, 2025 — As digital threats continue to mount across industries, cybersecurity remains the top priority for audit committees at public companies, outside of financial reporting and internal controls, according to survey findings released in the “Audit...February 12th, 2025
Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG, Press Releases - S&P 500 Analysis: ESG Reporting Continues to EvolveThroughout my career, I’ve been focused on better understanding our financial reporting landscape, which continues to evolve at a rapid pace. One area that I have found myself particularly immersed in has been environmental, social and governance (ESG) reporting. It first hit my radar over a decade ago. Over time,...July 19th, 2024Blog Post, Auditors, Investors, ESG
- Charting the Path to Sustainability: Elevating ESG Reporting this Earth DayMore than ever, sustainability and climate-related risks are top of mind for companies, investors, and everyday Americans. For many investors, the importance of this issue is directly related to a company's public persona. In a new survey from the CAQ and KRC Research, 60% of institutional investors reported that reliable...April 22nd, 2024Blog Post, Auditors, Company Management, Investors, ESG
- SEC Climate Rule Part 2: What We Were Looking For in the Final Rule versus What We FoundIn part 1of this blog we explored what we’d be looking for once the SEC released its long-awaited climate rule. With the wait finally over, read on for what we found. Attestation requirements. Given that assurance over climate-related reporting enhances the reliability of that information and offers increased investor protection, we...March 29th, 2024Blog Post, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG
- Breaking Down the New SEC Climate-Related Disclosure RulesThe SEC has adopted new climate-related disclosure rules. The Center for Audit Quality and Anita Chan, who played an active role in the development of the proposed rule, will be breaking down the new rules in this informative session and answering questions such as: What will companies need to disclose? What are...March 11th, 2024Event, Video, Audit Committee, Auditors, Investors, Preparers/Issuers, ESG
- Statement of Support for the SEC’s Final Rule on Climate-Related DisclosuresThe Center for Audit Quality (CAQ) supports the SEC’s vote to adopt a final rule that will bring clarity, consistency and comparability to company-reported climate information and will require assurance over certain aspects of this information. In adopting the final rule, the SEC has recognized the valuable role that assurance...March 6th, 2024Audit Committee, Investors, Policymakers, Emerging Reporting Areas, ESG, Statements
- SEC Climate Rule: What Are We Looking for in the Final Rule?It has been 993 days since the Center for Audit Quality (CAQ) responded to the SEC’s request for public input on climate change disclosures, and 622 days since we responded to the SEC’s rule proposal, The Enhancement and Standardization of Climate-Related Disclosures for Investors (proposed rule). In less than a week...March 1st, 2024Blog Post, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG
- Comment Letter | IAASB: Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance EngagementsThe CAQ is pleased to share our views related to the IAASB’s Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements. The CAQ is supportive of the IAASB’s efforts to develop a comprehensive, stand-alone standard suitable for any sustainability assurance engagements in order to enhance the...February 29th, 2024Comment Letter, Academics, Audit Committee, Auditors, Global, Policymakers, ESG
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