Audit firms are reminded that with effect from 15
th December 2022 they are required to replace their ISQC policies and procedures with the requirements of ISQM.
CPA Ireland’s
Quality Management Resource acts as a central point bringing together articles, guidance, IAASA Explainer Videos and IAASB Implementation Guides in a single location, to assist firms with their transition. It is a live resource which is regularly updated as new guidance is published.