Which of the following is not true regarding critical audit matters (CAMs) in an external auditor's audit report pertaining to the financial statements, including the accompanying footnotes, for USA public companies?

a. CAM are matters that arise during the audit and involve especially challenging, subjective, or complex auditor judgment.

b. CAMsmust pertain to accounts or disclosures that are material to the financial statements.

c. CAMsmight provide investors and other market participants with new information about the overall quality (e.g., the neutrality, representational faithfulness) of the accounting methods and estimates used to prepare management's financial statements.

d.CAMsare designed to provide incremental assurance to financial-statement usersabout the accounts or disclosures discussed in the disclosed CAM.