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January 2011 » Benefits of Effective Quality Control...
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Catherine Allen, CPA
Whether small or large, accounting firms should strive to see beyond the simple compliance achieved through effective quality control (QC). AICPA Statement on Quality Control Standards (SQCS) 7 (recently clarified as SQCS 8) states that an effective QC system provides reasonable assurance that a firm's accounting and auditing practice and its personnel comply with professional standards, follow laws and regulations, and issue appropriate attest reports. The value of a strong, effective QC system is often viewed solely through the lens of professional and regulatory compliance. Nevertheless, robust QC provides other considerable benefits that strengthen a firm financially and promote continual growth.
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