Checkpoint Learning

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What are Critical Audit Matters  

CATEGORY: Accounting & Auditing
  Nano Learning
0.2 CPE Credits
Level: Overview

Many believe that the auditor's requirement to report critical audit matters (CAMs) is the most significant change to the auditor's report in more than 70 years. Beginning in 2019, certain public companies' auditors are required to communicate critical audit matters in the auditor's report. This course gives a basic definition and overview of a critical audit matter and its disclosure in the auditor's report. This overview course may be appropriate for professionals at all organizational levels.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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