AICPA Statement on Quality Management Standards No. 2
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AICPA Statement on Quality Management Standards No. 2

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SQMS No. 2, Engagement Quality Reviews, addresses the appointment and eligibility of the engagement quality reviewer and performance of engagement quality reviews.

SQMS No. 2 only applies when the firm decides that an engagement quality (EQ) review is an appropriate response to a quality risk. SQMS No. 2 addresses the appointment and eligibility of the engagement quality reviewer and performance of engagement quality reviews:

  • Eligibility requirements for EQ reviewers

    • Consider threats to objectivity but no cooling-off period required

    • Sufficient

Download the full text of SQMS No. 2

File name: sqms2.pdf

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