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STAFF GUIDANCE - PCAOB

STAFF GUIDANCE March 18, 2019 1 STAFF GUIDANCEI mplementation of Critical Audit Matters: The Basics OverviewRequirements for auditors to communicate critical audit matters (CAMs) in the auditor s report will phase in starting in 2019, based on the PCAOB s new standard, AS 3101, The Auditor s report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. The determination of CAMs is principles-based and depends on the facts and circumstances of each Board adopted these changes to inform investors and other financial statement users about significant matters in the audit and how they were addressed.

Mar 18, 2019 · Requirements for auditors to communicate critical audit matters (CAMs) in the auditor’s report will phase in starting in 2019, based on the PCAOB’s new standard, AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. The determination of CAMs is principles-based and depends on

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