The Center for Audit Quality (CAQ)

What The Center for Audit Quality (CAQ) does

The Center for Audit Quality (CAQ) is a nonprofit professional association founded in 2007 and headquartered in Washington, DC, that serves as the recognized voice of the public company audit profession in the United States. The organization is affiliated with the American Institute of CPAs (AICPA) and CIMA, and operates as a multi-stakeholder convener bringing together public company auditors, audit committees, institutional investors, policymakers, academics, and media to address issues affecting audit quality, investor confidence, and capital markets integrity. CAQ's primary outputs are publications, regulatory comment letters, proprietary surveys, newsletters, webinars, and educational resources, including the Annual Institutional Investor Survey, Audit Committee Transparency Barometer, Audit Partner Pulse Survey, Audit Insider, Audit Committee Insights, Public Policy and Technical Alert, and Capital Markets Pulse podcast. The organization also operates the Accounting+ talent pipeline initiative, which reached over 2 billion impressions and 26 million website visits in 2024, and co-leads the Anti-Fraud Collaboration alongside AICPA, FEI, and NACD.

CAQ does not develop proprietary technology products; its core platform consists of the thecaq.org Resource Hub (cataloging 1,600+ resources across six audience segments and 11 content types), email newsletter infrastructure, social media channels (LinkedIn, YouTube, Substack), and webinar distribution with CPE credit. Revenue is generated through a membership model connected to the AICPA-CIMA platform, supplemented by events, sponsorships, and partnerships, though specific financial details are not publicly disclosed. All publications, comment letters, newsletters, and resource hub content are made available free of charge to stakeholders. The organization is currently undergoing a leadership transition: Julie Bell Lindsay announced her departure in April 2026 after seven years as CEO, with Mark Koziel (CEO of AICPA) appointed as interim CEO.

Name

The Center for Audit Quality (CAQ)

Legal name

Center for Audit Quality

Website

https://thecaq.org

Company type

Private

Founded year

2007

Operating status

Operating

Headcount range

11–50 employees

Short description

The Center for Audit Quality (CAQ) is a nonprofit professional association affiliated with AICPA and CIMA that convenes auditors, audit committees, investors, and policymakers to advance audit quality, investor confidence, and capital markets integrity through publications, surveys, regulatory advocacy, and educational resources.

Ownership category

akta.pro rank

Product category

Audit Quality and Financial Reporting Advocacy

akta.pro primary industry

Financial Reporting & Technical Accounting Advisory (GAAP/IFRS) (BPAHABAF)

akta.pro secondary industries

Governance & Board Effectiveness Advisory (BPAHAFAC), Fraud Risk Management & Anti-Bribery/Anti-Corruption (ABAC) (BPAHAFAL)

Keywords

• Audit quality advocacy
• Financial reporting policy
• Professional accounting research
• Audit committee resources
• Capital markets policy

Headquarters

HQ city

Washington

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Marketing or Sales, Technology or R&D, Others

Revenue model

1. Membership and Affiliation Revenue: The CAQ is affiliated with the AICPA and CIMA. The organization operates membership programs connected through the AICPA-CIMA platform (https://www.aicpa-cima.com/resources/landing/center-for-audit-quality). Additional revenue is derived from events, sponsorships, and partnerships, though specific financial details are not publicly disclosed.

Go-to-market motion1 record

Distribution channels4 records

Marketing channels11 records

Core offering

The CAQ serves as the recognized voice of the U.S. public company audit profession, functioning as a nonprofit professional association affiliated with the AICPA and CIMA. It produces monthly newsletters (Audit Insider, Audit Committee Insights, PPTA), quarterly research (Capital Markets Pulse), annual surveys (Institutional Investor Survey, Audit Committee Transparency Barometer, Audit Partner Pulse Survey), regulatory comment letters to SEC/PCAOB/FASB/FDI/OCC, and webinars featuring senior regulatory officials. It also operates the Accounting+ initiative to develop the accounting talent pipeline.

Product overview

The Center for Audit Quality (CAQ) is a professional association that serves as the voice of the public company audit profession, not a commercial software product company. The CAQ's offerings consist primarily of publications, newsletters, webinars, and advisory services designed to support capital market stakeholders. Its core products include: the Audit Insider newsletter and webinar series providing regulatory updates to auditors; the Audit Committee Insights newsletter and Resource Center for audit committee members; the Public Policy and Technical Alert (PPTA) covering regulatory developments; the Capital Markets Pulse newsletter/podcast; the Annual Institutional Investor Survey research report; the Audit Committee Council (ACC) advisory service producing comment letters; and the Anti-Fraud Collaboration partnership. Supporting talent development, the CAQ operates the Accounting+ initiative to attract students to accounting careers. These offerings work together to advance the CAQ's mission of elevating audit quality and investor confidence in capital markets.

Differentiator

Problem solved

Functional benefit

Brands

• Accounting+: A first-of-its-kind, profession-backed, multi-year campaign to actively engage high school and college students with dynamic, tailored resources on the benefits of a career in accounting.

Products and services

• Audit Insider Newsletter Monthly newsletter providing expert insights into the state of the public company audit profession and regulatory updates for public company auditors.
• Audit Committee Insights Newsletter Monthly newsletter providing audit committee members with resources and leading practices on the latest developments affecting audit committees.
• Public Policy and Technical Alert (PPTA) Monthly alert highlighting and examining regulatory, standard-setting, legislative, and broader financial reporting developments impacting the public company audit profession.
• Capital Markets Pulse Newsletter and Podcast Quarterly newsletter and podcast providing in-depth analysis of key matters related to capital markets featuring experts from across the corporate reporting world, hosted by the CAQ CEO.
• Annual Institutional Investor Survey Annual report conducted in partnership with KRC Research exploring how investors view the role of the audit amidst evolving expectations for assurance, innovation, and oversight.
• Audit Committee Council (ACC) Independent advisory committee of the CAQ that submits comment letters to regulators and provides perspectives from the audit committee community on policy matters.
• Anti-Fraud Collaboration (AFC) Collaboration formed in 2010 by four organizations (CAQ, AICPA, FEI, NACD) representing members of the financial reporting supply chain, focused on developing resources for fraud deterrence, detection, and risk management.
• Accounting+ Talent Initiative First-of-its-kind, profession-backed, multi-year campaign to actively engage high school and college students with dynamic, tailored resources on the benefits of a career in accounting.
• Audit Insider Webinar Series Hour-long webcasts showcasing regulatory reporting issues facing public companies and their auditors, featuring SEC and PCAOB officials and CAQ staff, eligible for 1 CPE credit per session.
• Regulatory Comment Letters Formal submissions to regulators including the SEC, PCAOB, FDIC, and OCC on proposed rules and regulatory priorities affecting the audit profession.
• Audit Committee Resource Center Curated collection of resources to help audit committee members stay up-to-date on the latest issues affecting their responsibilities.
• Auditor Resource Center Resources and tools for public company auditors to navigate the ever-changing financial ecosystem.

Quantifiable outcome

• 91% of institutional investors trust the accuracy of audited financial statements
• +7 more outcomes

Segments6 records

Ideal customer profiles5 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

AI capability3 records

Partnerships

Ten partnerships are on record, tiered core and minor.

• Anti-Fraud Collaboration (AFC)coreStrategic or Co-development PartnerThe Anti-Fraud Collaboration was formed in 2010 by four organizations representing members of the financial reporting supply chain. The CAQ is a founding partner of the AFC and co-produces resources with the AFC to assist in the deterrence and detection of financial reporting fraud, including the Fraud and Emerging Tech series, publications on internal auditor fraud risk responsibilities, and the ACFE partnership for the Anti-Fraud Technology Benchmarking Report.
• KRC ResearchcoreStrategic or Co-development PartnerKRC Research conducted the Annual Institutional Investor Survey on behalf of the CAQ in November 2025, surveying 300 institutional investors in the U.S. on their views of the audit, capital markets, and emerging assurance expectations.
• Ideagen Audit AnalyticscoreStrategic or Co-development PartnerIdeagen Audit Analytics is an independent research provider and the CAQ's annual collaborator on the Audit Committee Transparency Barometer Report, now in its 12th year, analyzing audit committee disclosures of S&P 1500 companies.
• Deloitte (Center for Board Effectiveness)coreStrategic or Co-development PartnerThe CAQ and Deloitte's Center for Board Effectiveness co-produce the annual Audit Committee Practices Report and the Audit Committee Practices Survey, providing insights into audit committee priorities and leading practices across S&P 1500 companies.
• Edge ResearchcoreStrategic or Co-development PartnerEdge Research conducted quantitative and qualitative research on student perceptions of accounting careers for the CAQ's Accounting+ initiative, including an online survey of 3,487 high school and college students and four virtual focus groups in January 2025.
• Association of Certified Fraud Examiners (ACFE)coreStrategic or Co-development PartnerThe CAQ and the Anti-Fraud Collaboration highlight the ACFE's 2026 Anti-Fraud Technology Benchmarking Report for practitioners and governance professionals. The ACFE is a partner in disseminating anti-fraud technology research to the CAQ's audience.
• AICPA and CIMAcoreStrategic or Co-development PartnerThe CAQ is affiliated with the AICPA and CIMA. The CAQ Governing Board appointed Mark Koziel, CEO of AICPA, as interim CEO following Julie Bell Lindsay's departure. CAQ membership and resources are accessible through the AICPA-CIMA platform.
• The Anti-Fraud Collaboration (AFC) PartnerscoreStrategic or Co-development PartnerThe AFC was formed by four organizations representing members of the financial reporting supply chain. Beyond the CAQ, these include the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), and the National Association of Corporate Directors (NACD), collaborating on fraud deterrence, detection, and risk management resources.
• COSOminorStrategic or Co-development PartnerCOSO commissioned a paper (authored by Crowe) on enterprise risk management (ERM) that the CAQ featured in Audit Committee Insights, providing guidance on continuous risk assessment and embedding ERM into organizational processes.
• International Organization of Securities Commissions (IOSCO)minorStrategic or Co-development PartnerIOSCO published a Supervisory Toolkit for AI Use in Capital Markets, which the CAQ featured in its PPTA as a resource for regulators overseeing AI-based systems used by regulated entities.

Scale indicators8 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• American Institute of CPAs (AICPA): CAQ's parent affiliate and the largest US professional association for CPAs. AICPA sets professional standards, publishes the Uniform CPA Examination, and provides the membership and distribution infrastructure CAQ relies upon — making it the closest structural peer.
• International Federation of Accountants (IFAC): Global umbrella organization for the accounting profession, supporting member bodies and the IAASB and IESBA standard-setting boards. IFAC's mission of strengthening the profession globally parallels CAQ's US-focused mission.
• National Association of Corporate Directors (NACD): Co-founding partner of the Anti-Fraud Collaboration and a peer professional association focused on board effectiveness. NACD's work on audit committee oversight, governance, and director education overlaps directly with CAQ's Audit Committee Council and Resource Center offerings.
• Financial Executives International (FEI): Co-founding partner of the Anti-Fraud Collaboration and a peer association representing CFO and senior finance executives. FEI's focus on financial reporting quality, internal controls, and SEC engagement mirrors CAQ's core mission from the preparer perspective.

Broad incumbents

• Public Company Accounting Oversight Board (PCAOB): Statutory regulator of public company audits in the US. CAQ regularly engages with PCAOB through comment letters and joint webinars on strategic priorities, making PCAOB the principal counterpart in CAQ's regulatory advocacy ecosystem.
• Financial Accounting Standards Board (FASB): Sets US GAAP accounting standards used in public company financial reporting. CAQ's mission of audit quality and financial reporting integrity is directly tied to FASB standard-setting, and CAQ submits comment letters on FASB proposals.

Emerging players

• The Institute of Internal Auditors (IIA): Global professional association for internal auditors, setting the International Standards for the Professional Practice of Internal Auditing. Adjacent to CAQ's external audit focus but convergent on fraud deterrence, governance, and audit quality themes.
• Committee of Sponsoring Organizations of the Treadway Commission (COSO): Joint initiative of five private-sector organizations that issued the original internal control framework and enterprise risk management guidance. COSO is a content partner CAQ features in Audit Committee Insights and is closely aligned on internal control and ERM themes.
• American Accounting Association (AAA): Academic organization for accounting educators and researchers, and a stakeholder CAQ engages through its Academic Resource Center. Overlapping mission around accounting education, research, and the talent pipeline that the Accounting+ campaign supports.

Regional players

• Association of Chartered Certified Accountants (ACCA): UK-headquartered global body for professional accountants with 200,000+ members. Comparable professional association mission (audit quality, ethics, public trust) but operates outside CAQ's US-focused regulatory sphere.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat5 records

Key risks6 records

Key highlights6 records

Customer concentration

• YouTubeyoutube.com/user/theCAQorg
• LinkedInlinkedin.com/company/2859773
• Xx.com/thecaq
• Facebookfacebook.com/thecaq

Revenue estimate

Valuation estimate

Number of profiles

Profiles7 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about The Center for Audit Quality (CAQ)