For each critical audit matter identified in the current year's audit, PCAOB auditing standards require the auditor's report to include communication of all of the following, except for Considerations that caused the auditor to identify the matter as a critical audit matter. A statement regarding the audit committee's response whether they agree or disagree with the classification of the matter as a critical audit matter. Description of how the critical audit matter was addressed during the audit. Reference to the financial statement accounts or disclosures involved.