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Monthly Archives: September 2019

SOX 404 Disclosures: A Fifteen Year Review

Posted on September 30, 2019 by Nicole Hallas

The Sarbanes-Oxley Act of 2002 was passed by Congress to better protect investors. Section 404 of this act (SOX 404) requires companies to review their internal controls over financial reporting (ICFR) and declare whether they are “effective” or “ineffective”. In … Continue reading →

Posted in Audit + Compliance, Quality of Reporting, Reports

The History of Critical Audit Matters

Posted on September 26, 2019 by Jessica McKeon

The implementation of PCAOB Auditing Standard 3101 (AS 3101): The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion, adopted on June 1, 2017, makes significant changes to the auditor’s opinion. Among the new requirements is … Continue reading →

Posted in Accounting + Oversight, Critical Audit Matters

What Can We Learn About CAMs from KAMs?

Posted on September 19, 2019 by Krystle Beaubrun

In the United States, audit firms of large accelerated filers with fiscal years ending on or after June 30, 2019 are required to disclose Critical Audit Matters (CAMs) in their audit reports.  For 53 of these large accelerated filers that … Continue reading →

Posted in Critical Audit Matters, Europe, Key Audit Matters - Canada, Key Audit Matters - Europe

Auditor Tenure Disclosure

Posted on September 11, 2019 by Patricia Ntiamoah

The requirement to disclose tenure became effective for audits of fiscal years ending on or after December 15, 2017. PCAOB Auditing Standard 3101 – The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses and Unqualified Opinion … Continue reading →

Posted in Audit + Compliance, Audit Opinions, Auditor Tenure

Importance of Critical Audit Matters (CAMs) for Investors

Posted on September 4, 2019 by Nicole Hallas

As defined by the PCAOB, a critical audit matter (CAM) is any matter that the auditor communicated or was required to communicate to the company’s audit committee, and is related to items that are material to the company’s financial statements, … Continue reading →

Posted in Accounting + Oversight, Critical Audit Matters
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