by Hillary Bell | Sep 21, 2026 | English
This paper examines the “three-legged stool” governance model that underpins high-quality audit outcomes in Canada, built on the interdependent roles of management, the audit committee, and the independent auditor. It outlines management’s...
by Hillary Bell | Jun 16, 2026 | English
The Canadian Centre for Audit Quality (CCAQ) has analyzed public company audit committee disclosures for companies in the Toronto Stock Exchange 60 (TSX 60) Index. This publication highlights the various audit committee disclosures made in the annual Management Proxy...
by Hillary Bell | Mar 17, 2026 | English
The 2026 edition of this paper explores investor perspectives on audit firm tenure and evolving expectations around governance and transparency. It outlines the Canadian regulatory approach, which emphasizes mandatory partner rotation, strong controls over non-audit...
by Hillary Bell | Feb 18, 2025 | English
The Canadian Centre for Audit Quality (CCAQ) has analyzed public company audit committee disclosures for companies in the Toronto Stock Exchange 60 (TSX 60) Index for fiscal periods ending in 2022 and 2023. This publication highlights the various audit committee...
by Hillary Bell | Feb 12, 2025 | English
The CCAQ has written a comment letter responding to the SEC’s request for comment on PCAOB-2024-07, Firm Reporting, and PCAOB-2024-06, Firm and Engagement Metrics. We did not support the approval of these final rules by the SEC due to the impact that they would...
by Hillary Bell | Jan 14, 2025 | English
A good understanding by investors of an audit committee’s quality assessment process, the audit committee’s role in preserving audit quality, the Canadian regulatory environment, and the audit committee’s use of best practices leads to a more...
