SQMS Nos. 1 – 2, SAS No. 146, and SSARS No. 26 At a Glance
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SQMS Nos. 1 – 2, SAS No. 146, and SSARS No. 26 At a Glance

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The At a Glance about SQMS Nos. 1 and 2, SAS No. 146 and SSARS No. 26 provides a high-level summary of the changes resulting from the issuance of these standards, including the following:

  • New risk-based approach, incorporating a risk assessment process driving firms to focus on quality management tailored to their circumstances

  • Revised components of the system of quality management – two new components, including information and communication

  • More robust leadership and governance requirements

  • Enhanced monitoring and remediation process

Download the full text of SQMS Nos. 1–2, SAS No. 146, and SSARS No. 26 At a Glance

File name: sqms-1-2-sas-146-ssars-26-at-a-glance.pdf

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