Practice Aids

    Practice Aids 

    In 2010, the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm's System of Quality Control (Redrafted).  This SQCS supersedes SQCS No. 7, which is referenced below.  It was issued November 2010 and is effective as of January 1, 2012.  Early application is permitted.

    Download SQCS 8, effective January 1, 2012.

    This AICPA Audit and Accounting Practice Aid is intended to help practitioners better understand and apply Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted) (AICPA, Professional Standards, QC sec. 10).  This version of the Practice Aid, prepared by the Quality Control Standards Task Force, updates the 2007 edition of Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice to incorporate the changes resulting from the redrafting of SQCS No. 7 A Firm’s System of Quality Control, as part of the Auditing Standard Board’s Clarity Project.

    Purchase the Practice Aid.



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