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journey to quality management","description":"The quality management standards improves scalability and promotes a system tailored to the firm and its engagements. This is your source of news, resources and learning.","slug":"a-journey-to-quality-management","header":[{"id":"28FNSBMNlYyPPwuctoUaXO","style":"Welcome","contentType":"welcomeBlock","image":"//images.ctfassets.net/rb9cdnjh59cm/nKSl2hqoMMsoBy1YpY1U0/902a178726d3ec560d343975eadfda93/2311-795829_2024-CFO__3000_x_2000-2__1_.jpg?fm=webP","header":"\u003cp>A journey to quality management\u003c/p>","description":"\u003cp>Get resources and start today on your journey to a system of quality management.\u003c/p>","landingPageSubBlocks":[]}],"noIndex":false,"mainColumn":[{"id":"6GHZYKrMQTqSIkmWO8CD3N","contentType":"toolkitPageBlock","accordion":false,"bodyCopy":"\u003cp>The quality management standards offer a proactive, risk-based approach to drive quality performance. Such an approach within CPA firms improves the scalability of the standards and promotes a system tailored to the firm and its engagements. This is your source of news, resources and learning relative to those standards.\u003c/p>","componentList":[],"videoAddOn":null},{"id":"7fDVKBRXDTttYDnHoZa240","style":"Accordion","contentType":"accordionBlock","header":"\u003cp>Tools, resources and information\u003c/p>","description":"","landingPageSubBlocks":[{"id":"2s2cdrGhrHjk9LLqv83Ydr","header":"\u003cp>Overview of the Quality Management Standards\u003c/p>","description":"\u003cp>\u003cb>What is quality management?\u003c/b>\u003c/p>\u003col>\u003cli>\u003cp>This suite of standards, comprising three AICPA Statements on Quality Management Standards, one AICPA Statement on Auditing Standards, one AICPA Statement on Standards for Accounting and Review Services and one AICPA Statement on Standards for Attestation Engagements, contain the requirements relating to quality management for firms offering audit and attestation services.\u003c/p>\u003c/li>\u003cli>\u003cp>The system of quality management enhances a firm’s system of quality control by adding a risk-based approach, incorporating a risk assessment process that drives firms to focus on quality management tailored to their circumstances, revising the components of the system of quality control and including two new components, enhancing the monitoring and remediation process, and more.\u003c/p>\u003c/li>\u003c/ol>\u003cp>\u003cb>When are the standards effective?\u003c/b>\u003c/p>\u003cp>The effective date for designing and implementing a quality management system that complies with the AICPA’s new quality management (QM) standards is Dec. 15, 2025. An evaluation of the system of quality management is required to be performed by Dec. 15, 2026.\u003c/p>\u003cp>\u003cb>Why is it important?\u003c/b>\u003c/p>\u003cp>The new quality management standards modernize quality control and reflect new realities in practice, such as an increased emphasis on risk assessment, changes in technology and the growing use of external service providers.\u003c/p>\u003cp>\u003cb>What is the impact to CPAs?\u003c/b>\u003c/p>\u003cp>The new standards create a scalable system that allows firms to tailor their quality management system based on their particular circumstances and the kinds of engagements they perform.\u003c/p>\u003cp>\u003cb>What are the next steps?\u003c/b>\u003c/p>\u003cp>Progressing toward your new quality management system is essential. We’ve collected all our resources in one area to help you — final standards, resources and guidance. Navigate below to access information for implementing the quality management standards.\u003c/p>"},{"id":"6c7FbE49l6Ajuv0AgBHO54","header":"\u003cp>Resources to prepare for your journey\u003c/p>","description":"\u003cp>\u003cb>Comprehensive timeline and checklist \u003c/b>\u003c/p>\u003cp>Start by understanding the steps in your journey to a system of quality management with our \u003ca class=\"rich-text-internal-link\" href=\"/resources/download/firm-checklist-to-guide-your-quality-management-system\">comprehensive timeline and checklist\u003c/a>. This document provides an overview of the path from today to completion.\u003c/p>\u003cp>\u003cb>Comparison Document\u003c/b>\u003c/p>\u003cp>Recognizing that you have a system of quality control in place, use this \u003ca class=\"rich-text-internal-link\" href=\"/resources/download/crosswalk-sqms-1-sqcs-8\">mapping document\u003c/a> to understand what will need to change, and just as importantly, what remains the same.\u003c/p>\u003cp>\u003cb>News and Analysis\u003c/b>\u003c/p>\u003cp>Visit the \u003ca class=\"rich-text-external-link\" href=\"https://www.journalofaccountancy.com/topics/auditing/quality-management.html\" target=\"_blank\">Journal of Accountancy\u003c/a> for recent articles and discussion of the quality management standards and tips on areas of implementation.\u003cbr>\u003cbr>Hear Auditing Standards Board Chair, Sara Lord, and Member, Sherry Chesser \u003ca class=\"rich-text-internal-link\" href=\"/resources/video/watch-now-the-crucial-tool-for-enhancing-a-and-a-quality-management\">discuss how the AICPA quality management practice aid can help your firm\u003c/a> to comply with the new quality management standards.\u003c/p>"},{"id":"5Z66x72P8cejBH3F70tRi0","header":"\u003cp>CPE resources for your journey\u003c/p>","description":"\u003cp>The AICPA offers two series of events. First, QM Conversations, a series of live 2-hour webcasts, will dig deeper into the topics you need to know to implement your system of quality management.\u003c/p>\u003cp>Second, several QM Conversation webcasts are paired with a related 1-hour live webcast called “Ask About QM.” This fast-paced and interactive QM series with subject matter experts offers condensed, high-impact Q&As and participant-driven discussions on focused topics that change each session.\u003c/p>\u003cp>The related Q&A programs are presented several weeks after each QM Conversation webcast to allow you to consider the material and develop questions about its application. When registering for a Conversation, the related Q&A webcast is included at no charge (for AICPA members). \u003c/p>\u003cul>\u003cli>\u003cp>QM Conversations: Risk assessment: ethics, resources, and governance – \u003ca class=\"rich-text-internal-link\" href=\"/cpe-learning/webcast/qm-conversations-risk-assessment-ethics-resources-and-governance\">Register\u003c/a>\u003cbr>◦ Ask About QM: Ethics, Resources; Governance and Leadership\u003c/p>\u003c/li>\u003cli>\u003cp>QM Conversations: Client acceptance and engagement continuance, engagement performance, and information and communication – \u003ca class=\"rich-text-internal-link\" href=\"/cpe-learning/webcast/qm-conversations-client-acceptance-and-engagement-continuance-engagement-performance-and-information-and-communication\">Register\u003c/a>\u003cbr>◦ Ask About QM: Client Acceptance, Engagement Performance, and Communication\u003c/p>\u003c/li>\u003cli>\u003cp>QM Conversations: Standards – Documentation – \u003ca class=\"rich-text-internal-link\" href=\"/cpe-learning/webcast/qm-conversations-standards-documentation\">Register\u003c/a>\u003cbr>◦ Ask About QM: Documentation, peer review and the QM standards\u003c/p>\u003c/li>\u003cli>\u003cp>QM Conversations: Standards – Monitoring and Remediation – \u003ca class=\"rich-text-internal-link\" href=\"/cpe-learning/webcast/qm-conversations-monitoring-and-remediation\">Register\u003c/a>\u003cbr>◦ Ask About QM: Policies Ready? Leadership Responsibilities, Evaluation, and Conclusion\u003c/p>\u003c/li>\u003cli>\u003cp>QM Conversations: Standards – Peer Review – \u003ca class=\"rich-text-internal-link\" href=\"/cpe-learning/webcast/qm-conversations-peer-review\">Register\u003c/a>\u003c/p>\u003c/li>\u003c/ul>\u003cp>Our Q&A events, “Ask About QM” are also available individually, without the companion Conversations webcast, and can be \u003ca class=\"rich-text-internal-link\" href=\"/cpe-learning/webcast/ask-about-qm-series\">registered for separately\u003c/a>. \u003c/p>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/search/quality+management?category=cpe-learning&subtopic=quality-management\">View all QM learning\u003c/a>\u003c/p>"},{"id":"21tSX4yNLTV3SKT1X2fBYz","header":"\u003cp>Getting started for sole practitioners\u003c/p>","description":"\u003cp>AICPA & CIMA have developed a comprehensive interactive practice aid for sole practitioners designed to provide a streamlined approach to ensure you’re well prepared to transition to a QM system.\u003c/p>\u003cp>The practice aid is intended to work in tandem with the Example Risk Assessment template, which provides a starting point for each component and library of quality risks and responses.\u003c/p>\u003cp>Available exclusively to AICPA members, The practice aid, “Establishing and Maintaining a System of Quality Management for \u003cb>Sole Practitioners\u003c/b>” contains four important chapters: \u003c/p>\u003cul>\u003cli>\u003cp>Chapter 1, Overview of Statements on Quality Management Standards\u003c/p>\u003c/li>\u003cli>\u003cp>Chapter 2, Overview of Risk Assessment Requirements\u003c/p>\u003c/li>\u003cli>\u003cp>Chapter 3, Library of Quality Objectives, Potential Risks, and Potential Responses\u003c/p>\u003c/li>\u003cli>\u003cp>Chapter 4, Monitoring and Remediation Process\u003c/p>\u003c/li>\u003c/ul>\u003cp>To fully take advantage of the practice aid, you will need to download the accompanying \u003cb>example risk assessment template.\u003c/b> \u003c/p>\u003cp>All chapters, and the risk assessment template, can be downloaded as one complete file or as individual files.\u003c/p>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/practice-aid-quality-management-system-sole-practitioners\"> Download the practice aid\u003c/a>\u003c/p>"},{"id":"4H6TQux9ZQ26G66hgbc87Z","header":"\u003cp>Getting started for small and medium sized firms\u003c/p>","description":"\u003cp>The comprehensive interactive practice aid for small- and medium-sized firms is designed to provide a streamlined approach to ensure you’re well prepared to transition to a QM system.\u003c/p>\u003cp>The practice aid is intended to work in tandem with the Example Risk Assessment template, which provides a starting point for each component and library of quality risks and responses.\u003c/p>\u003cp>Available exclusively to AICPA members, the practice aid, “Establishing and Maintaining a System of Quality Management for \u003cb>Small- and Medium-Sized Firms\u003c/b>” contains four important chapters: \u003c/p>\u003cul>\u003cli>\u003cp>Chapter 1, Overview of Statements on Quality Management Standards\u003c/p>\u003c/li>\u003cli>\u003cp>Chapter 2, Overview of Risk Assessment Requirements\u003c/p>\u003c/li>\u003cli>\u003cp>Chapter 3, Library of Quality Objectives, Potential Risks, and Potential Responses\u003c/p>\u003c/li>\u003cli>\u003cp>Chapter 4, Monitoring and Remediation Process\u003c/p>\u003c/li>\u003c/ul>\u003cp>To fully take advantage of the practice aid, you will need to download the accompanying \u003cb>Example Risk Assessment template.\u003c/b>\u003c/p>\u003cp>All chapters, and the risk assessment template, can be downloaded as one complete file or as individual files.\u003c/p>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/free-practice-aid-set-up-your-a-and-a-quality-management-system-small-medium-firms\">Download the practice aid\u003c/a>\u003c/p>"},{"id":"ntQsNpX9j0ikR1F1utzzK","header":"\u003cp>Download the quality management standards and summary documents\u003c/p>","description":"\u003cp>Below you will find the standards that apply to your system of quality management. If you would like an overview of the entire suite of standards, download our \u003ca class=\"rich-text-internal-link\" href=\"/resources/download/qm-at-a-glance-executive-summaries\">“At a Glance” document and executive summaries\u003c/a> for the related standards.\u003c/p>\u003cp>\u003cb>Statements on Quality Management Standards (SQMS) \u003c/b>\u003c/p>\u003cul>\u003cli>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/aicpa-statement-on-quality-management-standards-no-1\">SQMS No. 1, A Firm’s System of Quality Management\u003c/a>\u003c/p>\u003c/li>\u003cli>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/aicpa-statement-on-quality-management-standards-no-2\">SQMS No. 2, Engagement Quality Reviews\u003c/a>\u003c/p>\u003c/li>\u003cli>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/aicpa-statement-on-quality-management-standards-no-3\">SQMS No. 3, Amendments to QM Sections 10, A Firm’s System of Quality Management, and 20, Engagement Quality Reviews\u003c/a>\u003c/p>\u003c/li>\u003c/ul>\u003cp>\u003cb>Statements on Auditing Standards (SAS)\u003c/b>\u003c/p>\u003cul>\u003cli>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/aicpa-statement-on-auditing-standards-no-146\">SAS No. 146, Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards\u003c/a>\u003c/p>\u003c/li>\u003c/ul>\u003cp>\u003cb>Statements on Accounting and Review Services Standards (SSARS)\u003c/b>\u003c/p>\u003cul>\u003cli>\u003cp>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/aicpa-statement-on-standards-for-accounting-and-review-services-no-26\">SSARS No. 26, Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services, amends AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services, AR-C section 70, Preparation of Financial Statements, AR-C section 80, Compilation Engagements, and AR-C section 90, Review of Financial Statements\u003c/a>\u003c/p>\u003c/li>\u003c/ul>\u003cp>\u003cb>Statements on Standards for Attestation Engagements\u003c/b>\u003c/p>\u003cul>\u003cli>\u003cp>\u003ci>\u003c/i>\u003ca class=\"rich-text-internal-link\" href=\"/resources/download/aicpa-statement-on-standards-for-attestation-engagements-no-23\">SSAE No. 23, Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management\u003c/a>\u003c/p>\u003c/li>\u003c/ul>\u003cp>\u003c/p>"},{"id":"5v5iCk8Qd4jh5u88imiYCq","header":"\u003cp>Historical information and archival documents regarding the quality management standards\u003c/p>","description":"\u003cp>For information on the development of the suite of quality management standards, exposure drafts, comparisons between extant and draft standards, executive summaries of proposed standards, and other historical information, an archive is available to \u003ca class=\"rich-text-internal-link\" href=\"/resources/download/historical-archive-quality-management-standards\">download\u003c/a>.\u003c/p>"}],"bgColor":"#efefef"},{"id":"5DNUneermbqBycYQxNO4m3","style":"Content and Product Promotion","contentType":"contentAndProductPromotionBlock","contentAlignment":true,"header":"\u003cp>Featured news and articles\u003c/p>","description":"","ctaText":"View all","ctaUrl":"/category/news/audit-assurance?subtopic=quality-management","contentReference":[{"id":"3hoItc3vXbSi27DgHsHorL","contentfulType":"articleExternal","contentType":{"name":"Article","slug":"article"},"createdAt":"2024-11-20T09:23:47.425Z","updatedAt":"2024-11-20T09:23:47.425Z","title":"Resources to implement the QM standard","sortTitle":"resourcestoimplementtheqmstandard","description":"The AICPA offers a practice aid and checklist to help firms implement the new quality management standard by the 2025 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US"}},{"amount":209,"currency":"GBP","country":"any","channel":{"applicableUserRoles":["excacc.MRUKR0001"],"id":"43666f41-5f2d-4069-9a68-8a5a4505f108","name":"Member UK"}}],"contentCategory":{"name":"CPE & Learning","slug":"cpe-learning"},"contentfulType":"product","productType":["online-course-type"],"originProductType":["online-course-type"],"slug":"understanding-and-implementing-the-new-quality-management-standards","credits":[],"level":["Basic"],"availableFormat":["online"],"pageCopy":"### Mastering quality management standards \n\nNew quality management (QM) standards represent a significant change in how CPA firms will approach quality control for future audits. Firms must implement a quality management system before the transition deadline on December 15, 2025. \n\nYou’ll understand the primary changes introduced by the QM standards, including those related to the following topics: \n\n- Peer review\n- A new risk-based approach\n- Revised components of the system of quality management\n- Enhanced leadership and governance requirements\n- New monitoring and remediation processes\n\n### Tools to help implement changes\n\nThe [*Quality Management Practice Aid*](https://www.aicpa-cima.com/resources/download/free-practice-aid-set-up-your-a-and-a-quality-management-system) can help your firm comply with the new quality management standards.\n\nYou’ll walk through examples that demonstrate how the practice aid and the\n*Example Risk Assessment Template* can be used to help when implementing the new standards.\n\n### Learning from the experts\n\nYou’ll hear from the following leading experts in the field:\n\n**Ahava Goldman, CPA, CGMA** is an associate director with the Audit and Attest Standards team at AICPA® & CIMA®, together as the Association of International Certified Professional Accountants®. She is the staff liaison for the AICPA Auditing Standards Board and supports its standard-setting activities. Ahava served as a technical adviser on the International Audit and Attest Standards Board from 2015 to 2019. She has presented on auditing standards at conferences in 40 states and the District of Columbia. Previously, Ahava was a senior manager on the AICPA Examinations Team, where she was responsible for the content and development of all sections of the Uniform CPA Examination. Before joining the AICPA, she worked in public accounting at local and national firms.\n\n**Sherry Chesser** is a member of Landmark PLC, specializing in assurance and bond arbitrage practice areas, with industry experience in tax-exempt debt compliance, employee benefit plans, and not-for-profit organizations. 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