Public Company Transformation: Critical Audit Matters Should Matter for Soon-to-Be-Public Companies
The first round of financials is coming in from large, non-calendar-year-end filers under new enhanced public reporting standards, and the public companies with later year-ends are examining those disclosures for trends that will help them complete the new Critical Audit Matters (CAMs) requirement under the new Public Company Accounting Oversight Board (PCAOB) auditing standard 3101 […]