PCAOB Auditing Standard 2105: Consideration of Materiality

This event qualifies for 2 CEUs

This event qualifies for 2 CPEs

This event qualifies for 2 CLPs

This PCAOB Auditing Standard 2105: Consideration of Materiality in Planning and Performing an Audit establishes requirements regarding the auditor's consideration of materiality in planning and performing an audit.


In interpreting the federal securities laws, the U.S. Supreme Court has held that a fact is material if there is "a substantial likelihood that the . . . fact would have been viewed by the reasonable investor as having significantly altered the 'total mix' of information made available." As the Supreme Court has noted, determinations of materiality require "delicate assessments of the inferences a 'reasonable shareholder' would draw from a given set of facts and the significance of those inferences to him.


This timely, two hour CPE PCAOB Audit Standard training event is designed for the CPA firm staff members who will be working on PCAOB regulated audits. The attendees will learn how this PCAOB Auditing Standard should be reflected in the auditing workpapers.


Follow the below links for further detail information:
Seminar Highlights
Learning Objectives
Key Issues on the Agenda


We are focused on CPE training covering the needs of PCAOB auditors, internal auditors, compliance and other professionals. CCS has a number of CPE events covering the PCAOB Auditing Standards. We are providing the following training events using a online approach

Speaker and Presenter Information

John C. Blackshire, Jr., CPA is the CEO of The Accountware Group, Inc. (TAG) of Austin, TX. He has over 40 years of business management, internal control, software development and auditing experience. TAG helps companies improve their business processes, implement financial systems, and comply with the requirements of the Sarbanes-Oxley Act.

Expected Number of Attendees


Relevant Government Agencies

Other Federal Agencies, Federal Government

Event Type

This event has no exhibitor/sponsor opportunities

Mon, Dec 13, 2021, 1:00pm - 2:30pm

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