Αποτελέσματα Αναζήτησης
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.
QC section 10A, A Firm's System of Quality Control (Re-drafted), is SQCS No. 8. Introduction. 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 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.
Below is the currently effective AICPA SQCS in codified format. The title and codified QM section in AICPA Professional Standards are provided.
by 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 sec. 10) and requires the firm to design, implement and operate a system of quality management that is customized for the nature and circumstances of its accounting and auditing practice.
4 Οκτ 2019 · This chapter 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.
