A discussion of the Public Company Accounting Oversight Board's (PCAOB) requirement that the standard auditor's report provide information about "critical audit matters" (CAMs) that are specific to each audit. This resource also includes links to a sampling of auditor's reports of US large accelerated filers that disclose critical audit matters and links to a sampling of auditor's reports of foreign companies that are already required to include similar information under the requirements of their international regulators and standard setters.