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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Audit, assurance and reporting < What's New
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ACCA Guidance on a system of quality control compliant with ISQC 1

A system of quality control to comply with International Standard on Quality Control (UK and Ireland) 1 (ISQC  1) has been required for all auditors from 15 June 2005.

ISQC 1 is designed to provide with reasonable assurance that the firm and its personnel comply with professional standards and regulatory and legal requirements. Also that audit reports issued by the firm or engagement partners are appropriate in the circumstances.

ACCA has produced Technical factsheet 136 on ISQC 1 that has been designed to assist firms to comply with the standard and to record this process using relevant checklists. The documentation provided in the guidance is aimed to assist small firms or independent offices recording or highlighting the information required by the standard and already in place in firms. A checklist, example letters and forms are provided and can be tailored to firms’ needs.

Technical factsheet 136 is available from the publications section of ACCA's website.  

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