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Board members wary of CAM disclosures in audit reports

Tammy Whitehouse | September 12, 2017

Roughly half of public company board members say the inclusion of “critical audit matters” in audit reports will not make reports more transparent or useful to investors, and a similar number expect the exercise to make their jobs more difficult.

That’s the sentiment, at least, of about 130 board members who participated in BDO USA’s latest annual survey, which takes a pulse on public company boards regarding corporate governance and financial reporting trends. They’re not looking forward to the requirement auditors will soon face to disclose in audit reports any CAMs that made...

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