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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.
QC Section 10. A Firm’s System of Quality Control. (Supersedes SQCS No. 7.) Source: SQCS No. 8; SAS No. 122; SAS No. 128. Effective date: Applicable to a CPA firm's system of quality control for its accounting and auditing practice as of January 1, 2012. Introduction. Scope of This Section.
This AICPA Audit and Accounting Practice Aid updates Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice , which was issued in 2007, and includes only those chapters relevant to firms with multiple offices.
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.
.01 This section addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice. This section is to be read in conjunction with the AICPA Code of Professional Conduct and other relevant ethical requirements.
Below is the currently effective AICPA SQCS in codified format. The title and codified QM section in AICPA Professional Standards are provided.
This publication is designed to help sole practitioner CPAs better understand and apply QC Section 10, A Firm’s System of Quality Control.
