{"abstract":"This staff accounting bulletin expresses the views of the staff that exclusive reliance on certain quantitative benchmarks to assess materiality in preparing financial statements and performing audits of those financial statements is inappropriate; misstatements are not immaterial simply because they fall beneath a numerical threshold.","action":"Publication of Staff Accounting Bulletin.","agencies":[{"raw_name":"SECURITIES AND EXCHANGE COMMISSION","name":"Securities and Exchange Commission","id":466,"url":"https://www.federalregister.gov/agencies/securities-and-exchange-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/466","parent_id":null,"slug":"securities-and-exchange-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1999/08/19/99-21484.html","cfr_references":[{"chapter":null,"citation_url":null,"part":211,"title":17}],"citation":"64 FR 45150","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective August 12, 1999.","disposition_notes":null,"docket_ids":["Release No. SAB 99"],"dockets":[],"document_number":"99-21484","effective_on":"1999-08-12","end_page":45155,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1999/08/19/99-21484/staff-accounting-bulletin-no-99","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/99-21484?publication_date=1999-08-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1999-08-19/99-21484/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":527,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1999-08-19/pdf/99-21484.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1999-08-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1999/08/19/99-21484.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T08:29:37Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":45150,"subtype":null,"title":"Staff Accounting Bulletin No. 99","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":64}