In this article, we prove that for a finite quiver Q the equivalence class of a potential up to formal change of variables of the complete path algebra \(\widehat{{{\mathbb {C}}}Q}\), is determined by its Jacobi algebra together with the class in its 0-th Hochschild homology represented by the potential assuming the Jacobi algebra is finite dimensional. This is a noncommutative analogue of the famous theorem of Mather and Yau on isolated hypersurface singularities. We also prove that the right equivalence class of a potential is determined by its sufficiently high jet assuming the Jacobi algebra is finite dimensional. These two theorems can be viewed as a first step towards the singularity theory of noncommutative power series. As an application, we show that if the Jacobi algebra is finite dimensional then the corresponding complete Ginzburg dg-algebra, and the (topological) generalized cluster category thereof, are determined by the isomorphic type of the Jacobi algebra together with the class in its 0-th Hochschild homology represented by the potential.