Year-end toolkit: Making materiality assessments

In each episode of our Year-end toolkit series, you’ll find something relevant to the year-end reporting process. This week Heather Horn was joined by Michael Mullen, PwC’s US Trust Solutions Quality Management leader, to discuss the SEC’s guidance on financial statement materiality and error evaluations. In this episode you’ll hear them discuss: 1:25 - What’s changed since the SEC staff issued its accounting bulletin (SAB 99) in 1999, and what’s the same8:45 - Some “common sense” qualitative...