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Readying Your New System of Quality Management for Peer Review

5 hours ago · 1 min read

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Firms were required to have established their system of quality management (SQM) in accordance with the Quality Management (QM) standards (mainly QM 10, A Firm’s System of Quality Management) by December 15, 2025 and should be operating the new SQM in 2026. See our CPEA report for information about the Quality Management (QM) standards. Detailed guidance about the QM standards, implementation guidance, and tools can be obtained at the AICPA QM resources webpage. Peer reviewers will be scrutinizing the

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Audit & Assurance
Firm Practice Management

Subtopics

Center for Plain English Accounting
Quality Management
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