Crosswalk between SQMS No. 1 and SQCS No. 8, as amended
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Crosswalk between SQMS No. 1 and SQCS No. 8, as amended

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The Crosswalk document summarizes the changes between Statement on Quality Management Standards (SQMS) No. 1, A Firm’s System of Quality Management, and Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control, as amended (QC section 10 in AICPA Professional Standards). The document

  • describes the new components of a quality management system and summarizes notable differences and enhancements from the superseded standards

  • describes the risk assessment process, which comprises setting quality objectives, assessing

Download the full text of crosswalk between SQMS No. 1 and SQCS No. 8

File name: crosswalk-sqms-1-sqcs-8.pdf

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