Αποτελέσματα Αναζήτησης
0A Firm’s System of Q. ality 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 a. 12.IntroductionScope of This Section.01 This section addresses a CPA firm's responsibilities for its system of quality control fo.
This publication is designed to help sole practitioner CPAs better understand and apply QC Section 10, A Firm’s System of Quality Control.
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.
Scope of This Section. .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.
CPA firms should avoid situations in which third parties might question the firm’s independence. Thus, they should adhere to the independence and other principles established by the AICPA Code of Professional Conduct and the requirements of regulators and other authorities (QC 10).
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.
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.
