Critical Audit Matters: Audit Committee Perspectives

A 2017 standard from the Public Company Accounting Oversight Board established that auditors of large accelerated filers would be required to communicate critical audit matters (CAMs) in their auditor’s reports for fiscal years ending on or after June 30, 2019.

In this video, audit committee chairs at leading companies share perspective on the significance of CAMs broadly, steps they are taking as implementation of the standard proceeds, and implications for investors and others.