Implementation Support for Quality Management
New and revised Quality Management standards have been developed to strengthen and modernise how assurance practitioners approach quality management.
The new standards become effective from 15 December 2022, and so assurance practitioners are encouraged to explore the new requirements now and plan ahead for implementation.
Along with the new standards, see below for resources and guidance for implementing them.
To help you start thinking and planning for implementing these new standards, we've compiled a playlist of four short explainer clips below:
- PES 3 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
Equivalent to International Standard on Quality Management 1 (ISQM 1)
Equivalent to International Standard on Quality Management 2 (ISQM 2)
A three-part series of articles on preparing for the new quality management standards:
A series of IAASB webinars on implementing the new standards: