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Quality Management: Engagement Quality Reviews
Audit & Assurance
Webcast

Quality Management: Engagement Quality Reviews

SQMS No. 2 outlines requirements for engagement quality reviews within a firm’s quality management system. Learn what these reviews involve and how they apply in practice.

$89 - $109
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Feb 20, 2026

NASBA Field of Study

Specialized Knowledge

Level

Basic

CPE Credits

2

Instructor

Jeanne Dee, Joe Lynch , Mike Brand

Availability

Product Number

WC5188762

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 Business & partner 
Product Details

SQMS No. 2, Engagement Quality Reviews, sets out requirements and guidance for firms to conduct an engagement quality (EQ) review. The standard also addresses the qualifications, eligibility, responsibilities, and appointment of an EQ reviewer.

The predecessor standard, SQCS No. 8, combined quality control policies with the engagement quality control review. SQMS No. 2 was issued separately to highlight the importance of the EQ review within a firm’s system of quality management.

SQMS No. 2 formalizes and strengthens the review process through clarified guidance and enhanced documentation requirements. It also distinguishes the responsibilities of the firm from those of the EQR reviewer, ensuring greater accountability and transparency.

PCPS members save 20%:

A promo code is required during checkout to receive the discounted price. Promo codes and other PCPS discount information can be found here

Key Topics

  • Overview of engagement quality reviews and the firm’s responsibilities
  • Requirements for engagement quality reviews and appointing reviewers contained in SQMS No. 1
  • Timing of engagement quality reviews
  • Performing an engagement quality review
  • Considerations for sole practitioners

Learning Outcomes

  • Recall the requirements of SQMS No. 1 and SQMS No. 2 related to engagement quality reviews.
  • Recall the purpose for an engagement quality review and how the review enhances firm quality.
  • Identify considerations for sole practitioners.

Who Will Benefit

  • Sole proprietors of audit and assurance firms
  • Responsible partners and staff at small- and medium-sized audit and assurance firms
  • Engagement quality reviewers
Credit Info
CPE Credits
2
NASBA Field of Study
Specialized Knowledge
Level
Basic
Prerequisites
None
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$109.00
AICPA Members
$89.00
CIMA Members
$89.00

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Contact us
Speakers
Jeanne Dee
CPA, CGMA
Jeanne is a partner in audit and assurance where she specializes in audits of financial statements for not-for-profit organizations, government entities, employee benefit plans and closely held businesses. She is the practice leader for the Not-for-Profit Group at Anders. Jeanne enjoys working with business owners, executive directors and board members to help them better understand the financial reporting process. As a leader on standards and regulations of the accountancy profession at the local, state and national level, Jeanne is knowledgeable and skilled in researching accounting principles and new or changing audit standards and is a frequent author and speaker on these topics.
Joe Lynch
Joe has over 25 years of experience in technology, audit, and audit quality compliance with a focus on technology. At JGA, Joe is the IT Audit Advisory Services Leader and works with internal auditors, public and private companies, and regional and national mid-market public accounting firms to implement and to integrate technology into financial processes and improve the audit integration of engagement teams performing integrated audits and service organization reports. He also provides critical input to IT-specific requirements related to new QC standards implementation. As an Information Systems Inspection Leader for over 6 years at the PCAOB, he conducted inspections of QC and global issuer audits at large firms in the US as well as foreign affiliate firms, focusing on examining quality control and the design and implementation of audit work over IT and service organizations in integrated audits. Joe also has over 8 years of experience supporting financial service industry audit teams as a managing director at KPMG. In addition, his experience includes, over 6 years of active-duty service in the US Air Force and directly supporting companies with IT strategic initiatives such as designing the IT framework for technology departments as well as leading implementations of ERPs and systems.
Mike Brand
CPA, CGMA
Mike Brand is a member at BMSS Advisors & CPAs. The immediate past chair of the Alabama Society of CPAs Board of Directors, Mike also serves as the co-chair of the AICPA's ENGAGE conference, is a member of the AICPAs PCPS Technical Issues Committee, and serves on the Accounting Advisory Council for the University of North Alabama. Mike has served the AICPA as a member of the Accounting Review Services Committee, Professional Ethics Executive Committee, Peer Review Board, Joint Trial Board and Quality Control Standards Task Force. Additionally, Mike teaches continuing education classes across the country for state societies and individual firms and has received the AICPA’s Outstanding Discussion Leader Award multiple times along with the ASCPA’s Thomas A. Ratcliffe Outstanding Discussion Leader Award. Mike holds a B.S. in Accounting from the University of North Alabama.
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