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

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.