Public Company Transformation: Critical Audit Matters Should Matter for Soon-to-Be-Public Companies

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Screenshot of the first page of Public Company Transformation Critical Audit Matters Should Matter for Soon-to-Be-Public Companies
By
Chris Wright and Brad Rachmiel, Protiviti Managing Directors
CAM Insights for Soon-to-Be-Public Companies

Public companies with later year-ends are examining the new public reporting standards 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 (AS 3101). Private companies preparing to go public in 2020 would be well-advised to comply with the new reporting rules because of their size and the complements of staff they employ to deal with financial reporting.

This article shares some insight on CAMs and what they mean for private companies as part of their public company transformation process.

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