The IAASB has raised the bar for quality management.
Three new and revised standards strengthen and modernize the audit firm’s approach to quality management. Through the standards, the IAASB is addressing an evolving and increasingly complex audit ecosystem, including growing stakeholder expectations and a need for quality management systems that are proactive and adaptable.
The standards direct audit firms to improve the robustness of their monitoring and remediation, embed quality into their corporate culture and the “tone at the top”, and improve the robustness of engagement quality reviews.
The standards are effective December 15, 2022. They replace the IAASB’s current standards, International Standard on Quality Control 1 and International Standard on Auditing 220.
Learn More about the Quality Management Standards
Translations & Permissions
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Read IAASB Chair Tom Seidenstein's overview article
Quality Management Videos
Watch our quality management videos - in English, French, Mandarin & Spanish - for detailed explanations on the new and revised standards.