ISQM 2 First-Time Implementation Guide
International Standard on Quality Management 2
IAASB
Jun 14, 2021 | Guidance & Support Tools
English
This non-authoritative First-time Implementation Guide will help practitioners understand and implement the requirements of the International Standard on Quality Management (ISQM) 2, Engagement Quality Reviews. It will help practitioners and firms successfully plan and implement the standards by the effective date, December 15, 2022.
It does not amend or override the International Standard on Quality Management (ISQMs), the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISQMs.
Learn more about the IAASB’s suite of quality management standards.
Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
- ISQM 1 First-Time Implementation Guide
- Revised Detailed Work Plan Table for 2020‒2021
- Survey Consultation: Work Plan, 2022-2023
