DID YOU KNOW?
A company’s CEO and CFO are required by law to disclose to the auditor and the audit committee any significant deficiencies in the design or operation of the company’s internal controls over financial reporting.


 


Public companies prepare their financial statements. Then I come in – Ledger Lines, independent external auditor. Watch our second video to learn what external auditors do, and what it means for investors.


 


If a company wants to be traded on a stock exchange, they've gotta play by our rules. We make sure publicly traded companies meet their obligations to get the numbers right so you have confidence investing in the capital markets. We're the System of Investor Protection. Watch the video above to learn more about our gang and what we do.
 

 
 
 
 
 
 
 
 
 
"Don't really get how companies function? The Center for Audit Quality has a new 3 1/2 minute video, the first in a series, which the group says 'is our attempt to introduce those with key responsibilities: company management, boards/audit committee members, internal auditors, external auditors and regulators.'"
"New Investor Education Video,"
POLITICO’s Morning Money
 
"The Center for Audit Quality has released its second video featuring hard-boiled external auditor, Ledger Lines, to explain how auditing works. The new video, 'The Financial Statement Audit,' follows up on a video released last year, 'The System of Investor Protection.' Both videos employ film noir-style narration and a comic book look."
"CAQ Releases Sequel to Film
Noir-Style Audit Video,"
Accounting Today
 
"My two cents…I think the CAQ videos accomplish what they set out to do…I found the CAQ's 'System of Investor Protection' videos entertaining."
"CAQ's Film Noir Sequel Aims to
Demystify Audits,"
FinancialExexcutives.org