Gain insight into the most recent

Critical Audit Matter trends.

Critical Audit Matters (CAMs) online search is now available.

Features & Benefits

  • Analyze Critical Audit Matters by auditor, topic, or industry
  • Download the metadata to perform trend analysis
  • Know which Critical Audit Matters are most prevalent
  • 70+ Taxonomy classifications used to normalize topics

Key Data Points

Audit Opinion Key





Number of CAMs Disclosed

Audit Matter Topic Key


Company CIK

Coverage includes historical data since June 30, 2019 for Large Accelerated Filers

Communicate best practices regarding CAM composition. Quickly find examples of particular types of CAMs (e.g., Goodwill) from particular industries (e.g., software companies), to review and select best examples to share with your audit partners.

Precedent Research

Analyze big-picture trends in the types of CAMs common in various industries to demonstrate your expertise & understanding of this new disclosure requirement.

Thought Leadership

Analyze CAM disclosures by number, type, length, and word choice across industries and firms to benchmark against competitors.


Evaluate and monitor the implementation and impact of the new disclosure requirements to assess how well the regulation is being adopted.

Impact Assessment

Access data to create and support archival research possibilities.

Archival Research

Be in the Know with Audit Analytics

When it comes to Critical Audit Matters, our experts know exactly what matters.

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