All CAM articles
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ArticlePCAOB seeks more practitioner input on CAMs
The Public Company Accounting Oversight Board is seeking practitioner comment on Critical Audit Matter requirements, part of the agency’s strategic plan to solicit more input from stakeholders.
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Blog
PCAOB issues more guidance on new audit disclosures
The PCAOB has issued more guidance to auditors about how they should comply with requirements to add new information to audit reports.
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ArticleCAM discussions may drive new corporate disclosures
Audit committees may soon reconsider certain areas of corporate disclosure to get ahead of “critical audit matters” that will begin appearing in audit reports in 2019.
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Blog
Auditor tenure is ‘reference point,’ SEC's Bricker says
Auditor tenures are beginning to appear in public company filings, giving investors new insight into how embedded firms are at their various public company clients.
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Blog
SEC approves new audit report format, CAMs and all
In an investor-friendly decision that deputizes auditors with new duties, the SEC has approved to a new rule expanding the public company audit report.
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Article
Pushback rises on disclosure of auditor, audit committee talks
Despite calls for transparency around the interaction between audit committees and auditors, angst runs deep about giving investors visibility into that dialogue.
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Blog
SEC seeks comment on PCAOB’s ‘critical audit matter’ rule
Companies with any lingering worries about the impending effects of a new audit report have one last opportunity to appeal for change.