I have been looking for the first real CAM and so far I haven’t found it. I’ve seen some dancing around the edges, like foreign auditors throwing in boiler plate going concern language under the heading “Critical Audit Matters” and some smaller domestic audit firms stating they did not find any CAMs.
So far my favorite pseudo-CAM can be found in this 10-K:
Critical Audit Matters
We have served as the Company’s auditor since 2016.