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.
Learning 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
Major Topics
- AICPA Code of Professional Conduct
- Materiality
- Preparations
- Compilations
- Reviews
