Note: A practice aid based on the new Quality Management standards, which take effect Dec. 15, 2025, is available. Download the version for sole practitioners or small- and medium-sized firms from the Journey to Quality Management resource hub.
This AICPA Audit and Accounting Practice Aid updates Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, which was issued in 2007, and includes only those chapters relevant to firms with a single office.