Quality Management Standards – a look at year two
July 25, 2026
As firms move into year two of the Quality Management Standards (SQMS), the focus is shifting from implementation to evaluation and refinement. Firms should have implemented SQMS 1-3 by Dec. 15, 2025, with related engagement-level standards - SAS 146, SSARS 26 and SSAE 23 - effective for engagements with periods beginning on or after Dec. 15, 2025.
In 2026, firms are also required to evaluate their system of quality management, making this an important time to review policies, procedures and documentation. For existing firms, the first months under the new standards may reveal areas where quality management manuals and internal processes need to be updated or strengthened. New firms, meanwhile, have the opportunity to build compliant systems from the ground up.
A course on Aug. 21 will help firms understand how to approach the required SQM evaluation, prepare documentation that meets professional standards and apply the standards in both established and newly formed firms.
AICPA Quality Management Standards: A Focus on Year Two
Aug. 21 | 7:30-9:10 a.m. CDT | 2 hours CPE | Live Virtual Seminar