Auditors began disclosing critical audit matters (CAMs) in audit reports beginning with June 2019 year-ends for large accelerated SEC filers. All other audits of SEC filers will be effective beginning with December 2020 year ends. How is implementation going for audits of SEC filers in banking? What trends are emerging in banking?
Understand how implementation of CAMs is currently unfolding in banking, including any lessons learned
Learn what are the common CAMs likely to be disclosed in banking