By December 15, 2025, firms with accounting and attestation practices are required to have implemented the quality management standards: QM Section 10, QM Section 20, SAS 146, SSARS 26, and the related provisions of GAGAS. The requirements of the quality management standards are at, both, a firm level (QM Section 10 and QM Section 20) and an engagement level (SAS 146, SSARS 26, and the related provisions of GAGAS).
This course will present the requirements of the quality management standards.