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Common questions related to QM and peer review

Dec 16, 2025 · 6 min read

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Application of standards and timing

I am confused whether the standards apply to all engagements performed by the public accounting firm (e.g., tax, bookkeeping, consulting) or if these standards are specifically in reference to attest engagements?

  • SQMS No. 1 applies when a firm performs engagements under SASs, SSARSs and SSAEs. This includes audit, attest and preparation, compilation and review engagements. Engagements performed in accordance with other standards, such as Statements on Standards for Consulting Services No. 1 (codified as CS

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Audit & Assurance

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Quality Management
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