Quality Control 

    When a CPA firm has an accounting and auditing practice, it is critical that CPA firms have in place internal quality control procedures to ensure that services are competently delivered and adequately supervised. A CPA firm must establish a system of quality control designed to provide the firm with reasonable assurance that the firm and its personnel comply with professional standards and applicable regulatory and legal requirements and that the firm or engagement partners issue reports that are appropriate in the circumstances. AICPA publications provide guidance and practice aids to assist CPA firms establish and maintain a quality control system for their accounting and auditing practices, including

    • overview of Statements on Quality Control Standards
    • system of quality control consideration for sole practitioners, single office and multioffice firms, and firms with alternative practice structures

    Find comprehensive tools such as

    • how a CPA firm that has multiple offices implements each element of quality control in its accounting and auditing practice.
    • how a CPA firm that has a single office implements each element of quality control in its accounting and auditing practice.
    • how a sole practitioner implements each element of quality control in his or her accounting and auditing practice.
    • additional quality control polices and procedures relevant to alternative practice structures.
    • reprint of Statement on Quality Control Standards No. 7, A Firm's System of Quality Control.
    • sample quality control forms.

    Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice


    Audit and Accounting Manual


    AICPA Online Professional Library

    When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

    Many publications and libraries may be of value to those interested in guidance related to quality control:

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