2‑minute Materiality Snapshot — teach students to justify a threshold fast. 📌🧾

1) Threshold & short rationale — e.g., 1% of revenue (why this line matters).
2) Primary driver — investor focus / covenant risk / error tolerance.
3) One doc to prove it — revenue schedule, debt covenant, or cash forecast.

Use this as a pre‑sign‑off gate: if they can’t name the doc and driver, the threshold needs work. What starting threshold do you teach (one number + the doc you’d pull)?