Overview: Read this first!
This AICPA Audit and Accounting Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice is intended to help practitioners better develop the policies and procedures that comprise a firm’s system of quality control, as required by QC section 10, A Firm’s System of Quality Control(AICPA, Professional Standards).
A firm’s system of quality control consists of policies designed to achieve the objectives of the system,