Center for audit quality professional judgment resource

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Center for Audit Quality

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Formed in 2007 and affiliated with the AICPA, the Center for Audit Quality (CAQ) is devoted to enhancing investor confidence and public trust in the global capital markets. Focused exclusively on public company auditing, the CAQ carries out this mission in three primary ways:

The CAQ is an autonomous, nonpartisan, and nonprofit public policy organization based in Washington, DC. Supported by a membership of US accounting firms registered with the Public Company Accounting Oversight Board, the CAQ is led by a Governing Board made up of CEOs from leading public company auditing firms and the AICPA, as well as independent representatives from key communities: audit committees, investors, and academics.

CAQ Executive Director Julie Bell Lindsay oversees a team that includes CPAs and experts in public policy, professional practice, research, stakeholder engagement, communications, and operations.

The CAQ provides a wealth of resources—such as reports, research, comment letters, webcasts, symposia, and technical alerts—for auditors and other key players in the financial reporting supply chain. Visit the CAQ's website to find these resources and to learn more about its policy work, collaborative efforts, and initiatives.

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.

About AICPA