Ethics & Materiality 2023

Overview

Attendees will address the ethical and practical considerations related to assessing materiality in preparations, compilations and reviews, and industry. This course fulfills the 4-hour ethics education requirement. Alternatively, it provides four hours of credit towards the accounting and auditing requirement.

Highlights

• AICPA Code of Professional Conduct • Materiality • Preparations • Compilations • Reviews

Prerequisites

Experience or prior education related to materiality, ethics, financial reporting and accounting services.

Designed For

CPAs, accountants, and other financial professionals looking to expand and update their understanding and knowledge.

Objectives

• Identify the AICPA’s professional ethics standards that apply to public practice and industry situations related to materiality • Recognize potential problem areas concerning compliance with ethics and other professional standards • Identify factors related to assessing materiality

Preparation

None.