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Introduction. Scope of This Section. its accounting and auditing practice. This section is to be read in conjunction with the AICPA Code of Professional Conduct a.
This publication is designed to help small to medium-sized CPA Firms better understand and apply QC Section 10, a Firm’s System of Quality Control.
Exhibit—Comparison of Section 10A, A Firm’s System of Quality Control (Redrafted), With International Standard on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.
QC section 10, A Firm’s System of Quality Control (AICPA, Professional Standards). A firm’s system of quality control consists of policies designed to achieve the objectives of the system, and the procedures necessary to implement and monitor compliance with those policies.
QC section 10, A Firm’s System of Quality Control (AICPA, Professional Standards), addresses a CPA firm’s responsibilities for its system of quality control for its accounting and auditing practice.
SQCS No. 8 supersedes QC section 10 in AICPA Professional Standards.
Detailed comparison of the elements of quality control under QC section 10 with the components of quality management under SQMS No. 1: Note that in November 2022, the AICPA issued a quality management standards implementation checklist for firms. The “What Should I Be Doing Now” portion of this crosswalk is included in the checklist. Effective date
