For the third year in a row, the Public Company Accounting Oversight Board (PCAOB) Investor Advisory Group (IAG) is inviting the public to send in nominations for the best critical audit matters (CAMs) or key audit matters (KAMs) in audit reports included in 2025 Form 10-Ks for domestic companies and Form 20-Fs for foreign private issuers.
The deadline is June 30, 2026.
Auditors of domestic public companies disclose CAMs, while KAMs apply to auditors who follow standards set by the International Auditing and Assurance Standards Board.
The request for nominations was announced by Jeffrey Mahoney, general counsel of the Council of Institutional Investors (CII) and a member of the IAG during the panel meeting in Washington on April 29.
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