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Overview
Statements on Quality Management Standards (previously titled Statements on Quality Control Standards) are issued by the Auditing Standards Board, the senior technical body of the AICPA designated to issue pronouncements on auditing, attestation, and quality management matters. The “Compliance With Standards Rule” (ET sec. 1.310.001) of the AICPA Code of Professional Conduct requires compliance with these standards when firms perform auditing and accounting services for a nonissuer.
The following sections include the quality management standards that are current as of December 2025, in codified format.
Listing of Changes to QM Sections (beginning in December 2025)
QM section 10, A Firm’s System of Quality Management
QM section 20, Engagement Quality Reviews