PCAOB Posts Staff Guidance: A Deeper Dive on the Communication of CAMs

May 22, 2019

Published: PCAOB

May 22, 2019

Published: PCAOB

The PCAOB posted to its website a staff guidance document, A Deeper Dive on the Communication of CAMs, developed to support implementation of the new critical audit matter requirements. This document was informed by discussions with auditors regarding their experiences conducting dry runs of CAMs with their audit clients, the staff’s review of methodologies submitted by 10 U.S. audit firms that collectively audit approximately 85% of large accelerated filers, and other outreach efforts.

The PCAOB staff has now released four guidance documents to provide proactive, timely, and useful information on CAMs to auditors and other interested parties. The previously-released staff guidance can be found below.

https://pcaobus.org/Standards/Implementation-PCAOB-Standards-rules/Pages/new-auditors-report.aspx#overview

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