- SEC: Update of Statistical Disclosures for Bank and Savings and Loan RegistrantsComment Letter SEC: Update of Statistical Disclosures for Bank and Savings and Loan Registrants Monday, November 25, 2019 Download PDF In this November 2019 letter, the CAQ shares views and input on the Securities and Exchange Commission’s Proposed Rule, Update of Statistical Disclosures for Bank and Savings and Loan Registrants. Providing its comments...November 26th, 2019
Comment Letter, Auditors, Policymakers, Audit Quality - SEC: Amendments to Financial Disclosures about Acquired and Disposed BusinessesComment Letter SEC: Amendments to Financial Disclosures about Acquired and Disposed Businesses Monday, July 29, 2019 Download PDF In this comment letter, the CAQ provides views to the Securities and Exchange Commission (SEC) on its Proposed Rule, Amendments to Financial Disclosures about Acquired and Disposed Businesses. The letter highlights potential improvements to the...July 29th, 2019Comment Letter, Auditors, Policymakers, Audit Quality
- SEC: Amendments to the Accelerated Filer and Large Accelerated Filer DefinitionsComment Letter SEC: Amendments to the Accelerated Filer and Large Accelerated Filer Definitions Monday, July 29, 2019 Download PDF In this comment letter, the CAQ provides views to the Securities and Exchange Commission (SEC) on its Proposed Rule, Amendments to the Accelerated Filer and Large Accelerated Filer Definitions. The CAQ begins its letter...July 29th, 2019Comment Letter, Auditors, Policymakers, Preparers/Issuers
- IAASB: Exposure Drafts of Proposed International Standards on Quality ManagementComment Letter IAASB: Exposure Drafts of Proposed International Standards on Quality Management Monday, July 1, 2019 Download PDF In this comment letter, the CAQ provides views to the International Auditing and Assurance Standards Board (IAASB) on exposure drafts for the following proposed standards: Proposed International Standard on Quality Management 1, Quality Management for Firms...July 1st, 2019Comment Letter, Auditors, Global, Policymakers, Audit Quality
- SEC: Financial Disclosures About Guarantors and Issuers of Guaranteed SecuritiesComment Letter SEC: Financial Disclosures About Guarantors and Issuers of Guaranteed Securities Thursday, November 15, 2018 Download PDF In this letter, the CAQ provides input on the Securities and Exchange Commission proposal, Financial Disclosures About Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities. “We believe that the...November 19th, 2018Comment Letter, Auditors, Investors, Policymakers, Audit Quality
- IAASB: Exposure Draft, Proposed International Standard on Auditing 315 (Revised)Comment Letter IAASB: Exposure Draft, Proposed International Standard on Auditing 315 (Revised) Friday, November 2, 2018 Download PDF In this letter, the CAQ provides input on the International Auditing and Assurance Standards Board (IAASB) Proposed International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential...November 2nd, 2018Comment Letter, Auditors, Global, Policymakers, Audit Quality
- PCAOB: Draft Strategic Plan 2018-2022Comment Letter PCAOB: Draft Strategic Plan 2018-2022 Monday, September 10, 2018 Download PDF In this comment letter, the CAQ provides input on the Public Company Accounting Oversight Board’s Draft Strategic Plan 2018-2022. Expressing support for the strategic goals outlined in the plan, the CAQ focuses its comments on the Board’s goals to (1)...September 10th, 2018Comment Letter, Auditors, Policymakers, Audit Quality
- IESBA: Professional Skepticism - Meeting Public ExpectationsComment Letter IESBA: Professional Skepticism – Meeting Public Expectations Wednesday, August 15, 2018 Download PDF In this August 2018 comment letter, the CAQ provides input on a Consultation Paper, “Professional Skepticism – Meeting Public Expectations,” from the International Ethics Standards Board for Accountants (IESBA). Emphasizing the importance of professional skepticism and judgment to...August 15th, 2018Comment Letter, Auditors, Global, Policymakers, Anti-Fraud, Audit Quality
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