Materiality

What Materiality is

Materiality is web-based audit software for small and mid-sized CPA firms. It brings engagement collection, planning, fieldwork analysis, and reporting into one system. For planning, it prepares a draft covering risk, scope, and materiality; a CPA approves it with a rationale. During fieldwork, analysis includes tick and tie and journal-entry scoring, with a CPA reviewing the findings. Findings can record condition, criteria, cause, effect, and an AU-C reference. Supporting evidence is available, and a CPA can review, change, or dismiss a finding with a rationale. Materiality also drafts an opinion and workpapers. A CPA’s final sign-off completes the engagement.

Every AI output is a draft for professional review. The licensed CPA owns each judgment and signs off at each gate; the system does not sign off. Materiality describes its file custody as OneDrive-native tenant isolation and its access controls as row-level security scoped to engagements. It says decisions, sign-offs, and supporting evidence are recorded as work happens in an append-only audit trail intended for peer review. Evidence collection, review workflows, and audit reporting are included. Materiality is paid, with pricing available on request, and runs on the web.

Who it suits

Materiality suits small and mid-sized CPA firms that want engagement collection, planning, analysis, and reporting in one web system. It is built for workflows where a licensed CPA reviews AI drafts and retains responsibility for judgments and sign-offs.

Getting started

1. Visit https://www.getmateriality.com/.
2. Use the web-based service.
3. Request pricing.

Verdict

Choose Materiality if your CPA firm wants a single system for engagement collection through reporting, with AI preparing drafts for professional review. Firms looking for pricing they can evaluate upfront may prefer a product with publicly stated prices.