Statement on Quality Control Standards No. 7 became effective January 1.
Statement on Quality Control Standards (SQCS) No. 7 , A Firm's System of Quality Control, became applicable to a CPA firm's system of quality control for its accounting and auditing practice on Jan. 1. Issued in Oct. 2007, this statement supersedes all previously issued and currently effective SQCSs, and establishes standards and provides guidance for a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice. A system of...
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