Self-Study On-Demand


1 CPE

The Disclosure and Consequences of U.S. Critical Audit Matters [2025-2026]

Self-Study On-Demand
1 CPE

Learning Objectives

  • Apply DiD analyses to assess the implications of implementing the U.S. Critical Audit Matter (CAM) disclosure requirement for both preparers and users of financial reports.
  • Develop and utilize prediction models to anticipate the number and subject areas of CAMs, evaluating market reactions to unexpected disclosures.

Major Topics

  • Critical audit matters (CAM)
  • PCAOB
  • Expanded audit report
  • XBRL
  • Footnote disclosure
  • Textual analysis
  • Market reaction
  • Unexpected disclosures
  • Audit quality
  • Audit fees

CPE Credits Available

1 CPE
1
Accounting&Auditing

Things to Know About This Course

Course Level

  • Overview

Prerequisites

None

Advanced Preparation

None

Intended Audience

Auditors

Provider

CalCPA California Society of CPAs

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