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The Center is a voluntary membership organization for firms that audit or are interested in auditing public companies, whose purpose is to promote high quality public company audits through enactment of programs and execution of activities intended to:

• Establish the Center as the "voice of the profession" as representative of firms of all sizes, principally through the comment letter process.
  
  
• Educate and inform member firms on issues that impact their public company audit practice.
  
  
• Provide regulators with information from members to assist them in carrying out their public interest responsibilities.
  

Objectives and Primary Activities

The Center for Audit Quality was created to serve investors, public company auditors and the markets. The Center's mission is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. 

To accomplish this mission, the Center will work to make public company audits even more reliable and relevant for investors in a time of growing financial complexity and market globalization. It will also undertake research, offer recommendations to enhance investor confidence and the vitality of the capital markets, issue technical support for public company auditing professionals, and help facilitate the public discussion about modernizing business reporting.

The Center is an autonomous, nonpartisan, nonprofit group based in Washington, D.C. It is governed by a Board comprising leaders from the public company auditing profession and the investor and issuer communities. The organization is affiliated with the American Institute of CPAs, and the CEO of the American Institute of CPAs sits on the Center’s Board.

Center for Audit Quality Governance

The Center for Audit Quality is led by a Governing Board comprising leaders from the American Institute of CPAs, the public company auditing profession and the investor and issuer communities. Board members are committed to the concept that a robust public company auditing profession is fundamental to the public interest and to the capital markets.