GBQ public company audit approach: Creating value, protecting shareholders, and providing experienced engagement teams and skilled specialists are well versed in the financial reporting developments from the Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), and the Center for Audit Quality (CAQ). As your independent auditors, we’ll work directly with your audit committee and management team to develop a detailed and efficient audit plan that will provide an objective and independent perspective in an increasingly complex regulatory environment.