Review the publication and: 

• Examine the importance of well-functioning capital markets to the economy, the historical importance of audited financial statements, and the roles and responsibilities of each key stakeholder in the US financial reporting supply chain.
• Learn about two key cornerstones of audit quality—the expertise and independence of the external public company auditor.
• Understand some of the pitfalls of public policy proposals that seek to apply more stringent requirements on auditor independence to the potential detriment of needed expertise and audit quality.
• Explore the growing demand for company-reported information outside of the historical financial statements, and how the independent public company audit construct can be – and in some cases already is – applied to these other key areas of information.

Access the press release and pub­li­ca­tion on the CAQ’s website.