Ethics and Materiality 2023 On-Demand

Overview

This course covers the ethical and practical aspects of assessing materiality in preparations, compilations and reviews, plus financial statement preparation in industry. This course fulfills the 4-hour ethics education requirement. Alternatively, it provides four hours of credit towards the accounting and auditing requirement. CalCPA Members: This course qualifies for the four hours of free ethics credits per membership year. Learn more .

Highlights

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

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