AICPA SQCS – currently effective
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AICPA SQCS – currently effective

Nov 09, 2022 · 423.7 KB Download

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Overview


Statements on Quality Control Standards (SQCSs) were issued by the Auditing Standards Board (ASB) until the ASB renamed the standards with the issuance of Statement on Quality Management Standards Nos. 1 and 2 in 2022.

Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA.

The following section includes the quality control standard that is current as of October 2022, in codified format.


QM section 10A, A Firm’s

Download the full text of QM section 10A

File name: ps_qm-section-10a.pdf

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