About us

Investor confidence

Deloitte LLP is committed to serving investors and the capital markets and to building confidence in the independent audit process. As the financial markets become increasingly complex and global, a relevant and reliable audit process is increasingly essential to investor confidence and to the ongoing vitality of the capital markets.

We offer information for investors about the auditing profession and the activities of the organizations devoted to preserving and strengthening investor confidence in the capital markets.

Demonstrating our commitment

Deloitte has been involved in or provided input to many of the above initiatives. In addition, to build investor confidence in the independent audit process and to demonstrate our commitment to audit quality, Deloitte published an Audit Quality report.

Deloitte has also established a specialized resource center, related to corporate governance. Deloitte's Center for Board Effectiveness encourages dialogue and knowledge sharing and provides thought leadership on governance issues to advance collaboration among capital markets stakeholders.

Accounting & Auditing

Accounting may actually have been one of the first uses of the written word—to track tax payments over 5,000 years ago in ancient Egypt. Significant changes in the capital market environment have placed increased attention on the public accounting profession.

The profession is continuing to evolve as legislators, regulators, company management, boards, audit committees, and investors all focus on the vital role of the independent auditor in maintaining the integrity of the financial reporting process and preserving the public's trust in our capital markets.

Sarbanes-Oxley

In initially implementing the provisions of the Sarbanes-Oxley (SOX) Act of 2002, many companies faced a serious dilemma in striking a balance between complying with the regulations, managing costs and garnering benefits around improved internal controls. Five years later, Section 404 of the Act continues to place significant demands on CFOs and the C-suite to attain and sustain compliance. Many executives are also realizing the opportunity to leverage Sarbanes 404 compliance requirements for increasing shareholder value.

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