PCAOB Issues Interim Analysis Report on Initial Impact of CAM Requirements

Charles Soranno, Managing Director Internal Audit and Financial Advisory

On October 29, the Public Company Accounting Oversight Board (PCAOB) released an interim analysis report, along with two accompanying white papers, in which the board provides its analysis and perspectives on the initial impact of its critical audit matter (CAM) requirements and the insights learned from stakeholders.

Protiviti has published a Flash Report in which we highlight the key findings the PCAOB identified in its report and present an analysis of CAMs reported in more than 2,000 Form 10-K filings of large accelerated filers since August 2019. The Flash Report also includes perspectives on potential consequences and areas to consider for organizations as the CAM requirements become effective for all companies.

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