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,

With the advent of the COVID-19 pandemic, there are numerous issues to contemplate in M&A due diligence. For one, parties in an M&A transaction need to consider whether the target company has established sufficient protocols to enable due diligence to be conducted entirely virtually. In this Legal Update, we provide a summary of many of