Skip to content
Dictionary by pitch.dog
Audit, assurance & evidence · Specialist

Emphasis-of-matter paragraph

Also called: EOM

ELI5

A paragraph highlighting a properly disclosed matter fundamental to understanding the statements.

Used in conversation

“The team needs one controlled copy of emphasis-of-matter paragraph, with an owner and date.”

Pitch context

You will see “Emphasis-of-matter paragraph” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches audit, assurance & evidence.

Why it matters: In audit, assurance & evidence, a loose definition can change rights, obligations, approval, disclosure or enforceability.

Caution

Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.

When the words have to travel

Need an investor or company deck?

Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.

See how pitch.dog can help
Sources & evidence · 5

Direct term-level sources and supporting source families.