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Overview
Statements on Quality Management Standards (previously titled Statements on Quality Control Standards) are issued by the Auditing Standards Board, the senior technical body of the AICPA designated to issue pronouncements on auditing, attestation, and quality management matters. The “Compliance With Standards Rule” (ET sec. 1.310.001) of the AICPA Code of Professional Conduct requires compliance with these standards when firms perform auditing and accounting services for a nonissuer.
The following sections includes the quality management standards that is current as of December 15, 2025, in codified format.
QM section 10, A Firm’s System of Quality Management
QM section 20, Engagement Quality Reviews