AICPA Statement on Quality Management Standards No. 1
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AICPA Statement on Quality Management Standards No. 1

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SQMS No. 1, A Firm’s System of Quality Management, requires a firm to design, implement and operate a system of quality management that is customized for the nature and circumstances of its accounting and auditing practice. It consists of

  • Eight components that operate in an iterative and integrated manner.

  • Other requirements that address the roles and responsibilities for the system, leadership’s overall evaluation of the system, network requirements or network services and documentation.

SQMS No. 1 introduces a new

Download the full text of SQMS No. 1

File name: sqms1.pdf

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