The Center for Audit Quality (CAQ) is a nonprofit organization based in the United States that focuses on enhancing investor confidence and public trust in the global capital markets by advancing high-quality auditing practices. Established in 2007, it operates as an autonomous entity affiliated with the American Institute of Certified Public Accountants (AICPA). The CAQ collaborates with public company auditors, investors, and other stakeholders to promote audit quality, provide thought leadership, and address emerging issues in the auditing profession. It generates revenue primarily through membership fees and sponsorships while serving as a resource for research, education, and advocacy in the auditing field. Candidates should note its commitment to innovation, transparency, and its influential role in shaping auditing standards and practices.