Atkins asserts materiality has always been rooted in financial considerations under Supreme Court definition.
“Or, said another way, materiality, as defined by the Supreme Court, is and has always been a concept inherently rooted in financial considerations.”
https://x.com/SECPaulSAtkins/status/2084289491724894355
post Atkins promotes podcast episode with Chief Accountant Kurt Hohl discussing materiality, AI, and audit oversight
https://x.com/SECPaulSAtkins/status/2085392389674315922