As we have previously blogged, public companies are now required to describe critical audit matters (CAMs) in their publicly filed auditor reports.  CAMs inform investors and other financial statement users of matters arising from the audit that required especially challenging, subjective, or complex auditor judgment, and how the auditor responded to those matters.  As such, CAMs may be especially helpful for those conducting due diligence of a public company.  Access template diligence questions that may be used in connection with a company’s CAM communications here.