CAQ

The Securities and Exchange Commission wants input from accountants on rules it is developing for disclosing climate risks and environmental, social and governance reporting.

The Center for Audit Quality released an alert Monday discussing the audit considerations surrounding a private company entering the public markets through a merger with a special purpose acquisition company.

Auditing costs have been increasing in recent years, thanks to new accounting standards and corporate acquisitions, according to a study released Thursday.

The Center for Audit Quality and the American Institute of CPAs released a guide Wednesday to environmental, social and governance reporting and attestation for accountants.

The Securities and Exchange Commission has been launching enforcement actions against various types of financial fraud schemes, with improper revenue recognition seen as the most common type of fraud, according to a new analysis.

Companies discussed taxes, followed by goodwill and/or intangibles, most frequently during their first year of disclosures of critical audit matters, according to a new report from the Center for Audit Quality.

Auditors can help companies improve the reliability of their cybersecurity disclosures, according to a new report from the Center for Audit Quality.

Companies are continuing to increase the level of audit committee disclosures in their proxy statements, according to a new report from the Center for Audit Quality and Audit Analytics.

The Anti-Fraud Collaboration has released a report on the importance of skepticism by auditors and finance professionals.

A new report from the Center for Audit Quality highlights a growing opportunity for audit firms.