The executive summary of Statement on Standards for Attestation Engagements No. 23, Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management, summarizes the amendments to the attestation standards to align certain concepts in the attestation standards related to quality management, where appropriate, with the suite of quality management standards that was issued in June 2022 and comprises
Statement on Quality Management Standards No. 1, A Firm’s System of Quality Management.
SQMS No.