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Monday, August 25, 2025 Live Webcast

Guide to the AICPA Quality Management Standards (X1-AQM2-2025-01-WEBNR-237-01)

10:00 AM - 12:00 PM EDT
webcast

Vendor Platform

2 CPE Credits in AA

OVERVIEW

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.

DESIGNED FOR

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

BENEFITS

  • 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

HIGHLIGHTS

  • 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

COURSE LEVEL

Intermediate

PREREQUISITES

Experienced auditors and auditors in a managerial position with responsibilities related to maintaining firm quality control

ADVANCE PREPARATION

None

INSTRUCTOR

Margaret Thomas

Margaret Shaw Thomas, CPA, CGMA, MHA
(4.5)

Read bio

PRICING

$89.00 - Member

$109.00 - Nonmember

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Note: Online pre-registration will close on August 25 at 9:30 AM.

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COURSE DEVELOPER

Surgent