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Ethics & Materiality 2023

July 13, 2023 | 8–11:30 a.m. PT

CPE: 4
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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.

  • Product Code


  • Credit Type
    CPE: 4
    CPE-AA: 4
    CPE-ET: 4
    CPE-Technical: 4
  • Accessibility

    Closed Captioning Available

  • Intended Audience

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

  • NASBA Field of Study

    Regulatory Ethics

  • Level of Difficulty


  • Prerequisites

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

  • Advance Preparation


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 Subjects

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


Richard Alan Ferdinand
Rich Ferdinand specializes in providing financial and general management services to the small and medium sized business market (SMBs). Mr. Ferdinand has served as Chief Financial Officer ranging from full time, interim or on a consulting basis for companies in various industries that are either early stage or mature, as well as requiring turnaround assistance. He is a past recipient of the Outstanding Instructor Award from the AICPA and a recipient of the Education Foundation's Award for Ins...
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Kenneth Charles Garrett
Kenneth C. Garrett has more than 20 years experience in public accounting and private industry. His clients have included small businesses, publicly held corporations and non-profits. Mr. Garrett has written training manuals for the AICPA and been a seminar instructor for the California CPA Education Foundation and Arizona CPA Society. He also has taught accounting and auditing in the Graduate School of Accountancy at San Diego State University.
More about Kenneth Charles Garrett

Additional Details

This course was recorded on 6/30/2022. The instructor will be available via the chat feature to answer questions during the presentation.