Ethics and Materiality 2023 On-Demand

Course Details

Date

Self-Study

Location

Online

Field of Study

Ethics

CPE Credit

4 hours CPE credit

Level of Knowledge

Advanced

Vendor

CalCPA

Description

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

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