Year-end toolkit: Materiality assessments

In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more. In this episode, we discuss: 3:53 – The framework for assessing materiality and errors in financial statements 8:51 – Addressing identified errors 15:01 – Reassessing materiality amid economic and other changes 19:48 – Trends in reporting errors, including cash flow statement impacts 23:09 – Fraud and illegal acts In case you missed it, check out the previous episode in this year-end miniseries, Year-end toolkit: Accounting and reporting reminders for 2026 . Be sure to follow this podcast on your favorite podcast app and

You can listen to Year-end toolkit: Materiality assessments online on Radio and Podcast. Open the player on this page to stream the available audio.

Year-end toolkit: Materiality assessments is an episode from PwC's accounting podcast by PwC.

This episode is 31:18 long.

This episode was published on Jan 13, 2026.

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