PCAOB Issues Staff Guidance on Implementing CAM Requirements
March 19, 2019
The PCAOB has issued three staff guidance documents related to the implementation of the new critical audit matter (CAM) requirements.
The documents consist of a high-level overview, staff observations from a review of audit methodologies, and a deeper dive on the determination of CAMs.
For more information, see the press release on the PCAOB’s Web site.