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Webinar

Surgent's Guide to the AICPA Quality Management Standards

Tuesday, April 1, 2025
Noon-2 p.m. Central
2 CPE (2 technical)

Course code: 25WS-0101
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Over the past few years, the AICPA revamped the quality management standards by issuing Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, and SAS 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards (SAS 146). These standards, effective December 15, 2025, modernize quality management standards to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. With a risk-based approach, the standards enhance requirements for engagement quality reviews, encourage QMS monitoring, and focus on the entire system of quality control maintained by a firm. We will cover the key provisions of the standards, how to effectively implement them, and what you need to do today to prepare for the required implementation. The earlier your firm begins the transition, the better off you will be.

Major subjects

  • Quality management standards
  • SSARS No. 26
  • SAS 146
  • Risk assessment and risk-based approaches to quality management
  • Audit engagement leadership
  • Managing technology and the use of external service providers

Learning objectives

  • Identify key provisions of SQMS 1, SQMS 2, and SQMS 3
  • Recall quality management provisions in SAS 146 and SSARS No. 26
  • Understand the role of firm leadership in establishing quality management standards
  • Recall the requirements for engagement quality reviews

Who should take this program?

  • Auditors in public accounting in a partner, owner, or managerial role

Pricing

Standard Member Fee $99.00
checkmark Standard Nonmember Fee $99.00
Our records indicate you are a nonmember. If you register, you will be charged $99.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.
Register Me     Register Multiple

Firm administrators: Please log in before starting the employee registration process.

More program information

Location Online
Area
of study
Accounting & audit
Field(s)
of study
Auditing - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor Surgent
NASBA ID#: 103212
Prerequisites Prereq. Experienced auditors and auditors in a managerial position with responsibilities related to maintaining firm quality control
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business days before the event start date.
Learn more

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