International Standard on Quality Management - International Standard on Quality Management 1 (Previously International Standard on Quality Control 1) Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements |
March 2021 |
Systems of quality management in compliance with this ISQM are required to be designed and implemented by 15 December 2022
The evaluation of the system of quality management required by paragraphs 53-54 of this ISQM is required to be performed within one year following 15 December 2022
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