The seven-month comment period on the Exposure Draft, Proposed Statements on Quality Management Standards (SQMS)—Quality Management: A Firm’s System of Quality Management, and Engagement Quality Reviews; and Proposed Statement on Auditing Standards, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards, ended on August 31, 2021. 170 comment letters were received, which may be viewed below.
Resources
Summary of comments on Proposed SQMSs and SAS on Quality Management
Mar 12, 2025 · 24 MB Download
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Download the CLs 108-170
File name: cls-108-170.zip
Download the CLs 1-107
File name: cls-1-107.zip
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