PCAOB’s Investor Advisory Group Requests Nominations Related to Critical Audit Matters and Key Audit Matters

At its April 29, 2026, meeting, the PCAOB’s Investor Advisory Group (IAG) announced that it has requested nominations from public stakeholders regarding the most decision-useful critical audit matters (CAMs) or key audit matters (KAMs) that were provided in Forms 10-K and Forms 20-F for 2025. The IAG has indicated that it intends to select what it considers to be the three most decision-useful CAMs or KAMs from among those submitted and then identify them in a report later this year.

The nominations are due by June 30, 2026.