Lessons Learned from KAM Reporting on Audits of TSX-Listed Entities: Observations from the 2020 Canadian Experience

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Oct 20, 2022

In 2022, the independent research study "Communicating Key Audit Matters: A Post Implementation Review" was undertaken to gain further insights on the Canadian experience.

The study’s purpose was to better understand the Canadian KAM reporting experience of Toronto Stock Exchange (TSX)-listed entities and communicate relevant insights to auditors and other stakeholders to assist in future KAM communications.

The overview summarizes:

  • the study’s key findings;
  • the hints and tips from the study for the next implementation wave; and
  • non-authoritative guidance to assist auditors in future KAM communications, including those who are implementing KAM reporting for the first time.

Review the press release and publication.

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