Determining materiality has long been one of the most difficult exercises in auditing and financial reporting. The challenge can become even more daunting when quantitative measurements are not ...

The American Institute of CPAs released a discussion paper Wednesday explaining some of the challenges of determining materiality in an attestation engagement when the subject matter can’t be measured ...

After two years of drafting and delays, the U.S. Securities and Exchange Commission has scheduled a vote on the Climate-Related Disclosure Standards for March 6. The proposed rule required publicly ...