The Kam language may be:

• Kam language, a Tai–Kadai language also called Dong
• Kam language (Nigeria), an Adamawa language also called Nyingwom

• Statement on Auditing Standards No. 55
• Statement on Auditing Standards No. 99
• Statement on Auditing Standards (USA)
• Statement on the Co-operative Identity
• Statement on Violence
• Statements
• Statements about the persecution of Bahá'ís
• Statements in reaction to the 11 July 2006 Mumbai train bombings
• Statements in response to the 11 July 2006 Mumbai train bombings
• Statements of auditing standards
• Statements of Financial Accounting Standards
• Statements on auditing standards
• Statements on Auditing Standards (United States)
• Statement veracity analysis
• State Military Characters of Fullmetal Alchemist
• State Military characters of Fullmetal Alchemist
• State Military characters of the Fullmetal Alchemist anime
• State Military characters of the Fullmetal Alchemist manga
• State Military (Fullmetal Alchemist)
• State militia
• State Mine railway station
• State ministry of Denmark
• State Mint
• State monopolies
• State Monopoly