EXECUTIVE SUMMARY
The purpose of this minor change is to align the American Institute of Certifed Public Accountants (AICPA) Auditing Standards Board (ASB) description of materiality with the description of materiality used by the U.S. judicial system, the auditing standards of the Public Company Accounting Oversight Board (PCAOB), the U.S. Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB).
