Surgent’s Firm Quality Control Standards and Best Practices (SSAA857/24)
The best way to ensure engagement quality is through consistent application of a firm’s system of quality control. In this course, we will review the key components of such a system, which can be found in the AICPA’s quality control standards. Specifically, this course will discuss adherence to relevant ethical standards, client and engagement acceptance and continuance procedures, human resources policies and procedures, engagement performance and monitoring activities, and best practices in designing and implementing effective quality control standards that address the responsibilities of firm leadership.The course will place special focus on addressing the challenges that smaller firms may have when attempting to implement these standards.
CPAs in public practice with accounting, financial reporting, or attest responsibilities
Recall AICPA Firm Quality Control standards Identify best practices for effective implementation of effective firm-wide quality control initiatives
The major requirements of QC Section 10, A Firm’s System of Quality Control Elements of an effective system of quality control Considerations for sole practitioners and smaller firms when implementing QC Section 10 Guidance in implementing an effective firm-wide system of quality control across its six components