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DTSTAMP:20260627T011434Z
DTSTART:20260821T123000Z
DTEND:20260821T141000Z
SUMMARY: AICPA Quality Management Standards: A Focus on Year Two
DESCRIPTION: Firms should have implemented the Quality Management Standards (SQMS 1-3) by December 15\, 2025. The engagement level standards\, SAS 146\, SSARS 26\, and SSAE 23 are effective for engagements with periods beginningon or after December 15\, 2025. Firms are also required to evaluate their system of quality management (SQM) at somepoint during 2026. New accounting firms will be able to start fresh implementing the standards and having no previouspolicies and procedures. They will want to ensure that their systems are set up to meet professional standards from thestart. This course will mainly focus on the evaluation of a firm’s SQM\, how to approach it\, and how to prepare thedocumentation necessary to meet professional standards. We will also discuss the application of standards for new firms.This information will benefit all firms since many existing firms\, after having had a few months to assimilate them\, are beginning to revise some of their policies and procedures and improve their Quality Management Policy and Procedure Manuals.
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