The Enhanced Auditor’s Report is Here: Get the Facts on CAMs and More

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Starting this year, a major change will be reflected in certain auditor’s reports. Effective for audits of large accelerated filers with periods ending on or after June 30, 2019, auditors will be required to communicate critical audit matters (CAMs) in their auditor’s reports. In anticipation of this change, many public company auditing firms have been performing “dry runs” of the CAM requirements. During this “dry run” process, auditors have been practicing the identification and drafting of CAMs, as well as engaging with management and audit committees in advance of the effective date. The Public Company Accounting Oversight Board (PCAOB) has been monitoring the implementation efforts of public company auditing firms and engaging with stakeholders impacted by this new requirement.

In this one hour and thirty-minute webcast, hear about the early lessons learned as public company auditors prepare to implement this new requirement. The webcast will discuss how audit committees and investors can prepare for the change.

  Learning Objectives:

Obtain an understanding of the definition of a CAM, components of a CAM communication, effective date, and answers to frequently asked questions about the CAM requirements.

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*Note: CPE credit will only be given if you attend the original, live webcast. Credit cannot be given for watching the archive version of any AICPA webcast, due to the National Association of State Boards of Accountancy (NASBA) guidelines issued for CPE.
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