top of page

The CPE event on PCAOB AS 2105 offers a comprehensive dive into the critical aspect of materiality, providing attendees with valuable insights and practical guidance essential for effectively assessing and incorporating materiality into the audit process. All of our instructors have Big 4 audit experience in setting materiality in the audit of SEC registered firms. By focusing on the considerations related to materiality, this CPE event equips auditor participants with the knowledge and skills necessary to navigate the complexities of planning and performing audits in accordance with the PCAOB Auditing Standards and SEC requirements.


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.


Key Topics Covered


During this engaging session on PCAOB AS 2105 attendees can expect to explore the following key auditor topics:

  • Fundamental Principles: Understanding the fundamental concepts of materiality and its significance in the auditing process.

  • Application in Planning: Gaining insights into the application of materiality in the planning phase of an audit, including the identification of material misstatements and their potential impact.

  • Integration in Audit Procedures: Exploring the integration of materiality considerations into audit procedures, ensuring a thorough and meticulous approach to assessing audit evidence.

  • Impact on Reporting: Understanding the implications of materiality on the audit report, emphasizing the importance of transparent and accurate reporting aligned with materiality thresholds.


This timely, two hour morning CPE training event on PCAOB AS 2105 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.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.


Don't miss this opportunity to strengthen your understanding of how to consider materiality in planning and performing an audit under the PCAOB Auditing Standard 2105. Register now to enhance your audit practices and stay compliant with industry regulations.

PCAOB AS 2105: Consideration of Materiality

  • Offered every six weeks on Tuesdays at 10:00 a.m. to 12:00 p.m. Central Time in two CPE-Credit event.

    We can schedule private events on your timetable for two or more attendees. Bring this event to your audit team now!

    NASBA Program Disclosure:

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 2, based on 50 minutes of instruction per hour


In the event you haven't seen an email from confirming your registration land in your inbox, there's a chance it might have taken a little detour into your spam, junk, or quarantine folder. If you could take a moment to peek in there and kindly mark it as "not spam" or “not junk,” that would be fantastic. On the off chance that your firewall is being a bit overprotective and preventing the email from even reaching your spam folder, please don’t hesitate to give me a ring at 479-200-4373. I’m here to ensure everything’s set straight for you.

bottom of page