Statements on Quality Control Standards (SQCS)

Statements on Quality Control Standards are issued by the Quality Control Standards Committee, which is the senior technical committee of the Institute designated to issue pronouncements on quality control standards. Firms that are members of the AICPA Division for CPAs Firms are obligated to adhere to quality control standards promulgated by the Institute.

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SQCS-1 System of Quality Control for a CPA Firm (November 1979) (Superseded)

SQCS-2 System of Quality Control for a CPA Firm's Accounting and Auditing Practice (Effective January 1, 1997)

SQCS-3 Monitoring a CPA Firm's Accounting and Auditing Practice (Effective January 1, 1997)

SQCS-4 The Personnel Management Element of a Firm's System of Quality Control - Competencies Required by a Practitioner-in-Change of an Attest Engagement (Effective June 30, 2000)

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