Deep Dive into Quality Management
Tuesday, June 23, 2026
11 a.m.-1 p.m. Central
2 CPE (2 technical)
Course code: 26WA-3540
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Quality management represents a significant shift in how CPA firms design, implement, and evaluate audit and attestation quality. This course provides a focused, practical deep dive into the quality management standards and related engagement-level requirements that firms are now operating under. The course covers SQMS 1 and SQMS 2, along with related engagement-level standards, including SAS 146, SAS 145, SSARS 26, and SSAE 23. Emphasis is placed on post-implementation responsibilities, including evaluating the effectiveness of quality management systems and addressing monitoring and remediation requirements. Participants will also examine engagement-level quality management responsibilities, including the auditor's responsibilities under SAS 146 and the engagement partner's responsibilities in SSARS engagements. The course is designed to help firms navigate the second phase of implementation, moving beyond design and rollout to ongoing evaluation, monitoring, and continuous improvement.
Major subjects
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Quality management standards for CPA firms.
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SQMS 1 and SQMS 2 requirements.
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Engagement-level standards (SAS 146, SAS 145, SSARS 26, SSAE 23).
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Post-implementation evaluation of quality management systems.
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Monitoring and remediation responsibilities.
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Auditor responsibilities under SAS 146.
Learning objectives
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Recall the components of quality management under SQMS 1.
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Describe the objective of an engagement quality review under SQMS 2.
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Recognize the auditor's specific responsibilities related to quality management under SAS 146.
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Recall the responsibilities of the engagement partner in SSARS engagements.
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Identify requirements related to monitoring and remediation under the quality management standards.
Who should take this program?
- All accounting/auditing professionals.
Pricing
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$89.00
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 Standard Nonmember Fee |
$89.00
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