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Trends in Initial Reporting of Critical Audit Matters

Alert January 28, 2020

Trends in Initial Reporting of Critical Audit Matters

January 28, 2020, Covington Alert

Critical audit matters, or “CAMs,” have been an important topic of discussion among investors, auditors, public companies and audit committees since the Public Company Accounting Oversight Board (“PCAOB”) adopted Auditing Standard 3101 (“AS 3101”) on June 1, 2017.

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