Critical Audit Matters (CAMs) per PCAOB’s standard – AS 3101
Critical audit matters (CAMs) expand the independent auditors’ report to disclose audit-specific information that;
These requirements are contained in PCAOB’s standard – AS 3101, and are being phased in starting with audits of large accelerated filers for fiscal years ending on or after June 30, 2019. The CAM provisions of AS 3101 for other applicable filers take effect for fiscal years ending on or after December 15, 2020. Session attendees will gain an understanding of:
This training session is primarily geared for independent auditors of publicly traded companies; however, audit committee members, CFOs, controllers, and others can also benefit in this session to best prepare for their audit. We offer a core 4 hour session that can also be combined with other PCAOB topics to make a full-day session of 8 hours.