Historical information and archival documents regarding the quality management standards

The following items are included in the archive below:

• Exposure Draft, Proposed Quality Management Standards (filename: 20210204a-quality-mgmt-ed.pdf) - Full text of the Exposure Drafts A Firm’s System of Quality Management (SQMS 1), Engagement Quality Reviews (SQMS 2), and Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards (SAS No. 146)

• Comparison of SAS No. 146 Requirements With Those in Proposed QM SSAE (filename: 20230825a-qm-ssae-ed-supp-file-req-comp.pdf) - A matrix that compares the requirements from SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards, to the proposed SSAE (SSAE No. 23).

• Complete Extant AT-C Section 105 Marked With Proposed Revisions (filename: 20230825a-qm-ssae-ed-supp-file-atc-105.pdf) - The complete extant AT-C section 105 marked to show the proposed revisions as a result of the proposed SSAE (SSAE No. 23).

• Executive summary of proposed SQMS No. 1 (filename: executive-summary-proposed-sqms-no-1.pdf) - An executive summary of Proposed Statement on Quality Management Standards (SQMS), A Firm’s System of Quality Management (SQMS 1).

• Executive summary of proposed SQMS No. 2 (filename: 2021024a-executive-summary-proposed-sqms-no-2.pdf) - An executive summary of Proposed Statement on Quality Management Standards, Engagement Quality Reviews (SQMS 2).