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Summary of comments on Proposed SQMSs and SAS on Quality Management

Mar 12, 2025 · 24 MB Download

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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.

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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