The CAQ - Center for Audit Quality - SEC Regulations Committee

Other SEC Regulations Committee Communications

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The following is a list of technical accounting and reporting guidance, which has been communicated through the CAQ SEC Regulations Committee.

Comfort Letter Procedures Relating to Capsule Financial Information, a white paper that was issued by a task force of the SEC Regulations Committee
SEC Correspondence Relating to Insurance Company Depositor Audits
Letter From the Center and Its Regs Committee to SEC Chief Accountant Re: Application of FIN 46-R to Foreign Private Issuers
Letter from SEC Chief Accountant—Responding to Center’s FIN 46-R Letter – Letter to the AICPA regarding effective date provisions of FASB Interpretation No. 46 with regard to foreign private issuers.