The Canadian Centre for Audit Quality (CCAQ) is pleased to respond to CPAB’s request for input to inform CPAB’s approach to disclosing the results of its oversight of participating audit firms that audit Canadian reporting issuers. Enhanced transparency promotes trust and confidence in the public company audit profession in Canada, and we support disclosures relating to CPAB’s inspection process where it improves audit quality and is in the public interest. To achieve this, the disclosures must be consistent, meaningful, and relevant, based on a fair and transparent inspection process.