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SQMS Resources

Updated May 22, 2023

Significant changes are coming to the system of quality management after new standards were approved by the AICPA Auditing Standards Board in May 2022. These changes apply to all firms performing any engagement included in a firm's accounting and auditing practice.

This resources page will be continuously updated leading to the Dec. 15, 2025, implementation dates for the new standards.
 

Articles, blog posts, resources and archived webinars

AICPA issues SAS 149 and SQMS No. 3
Wolters Kluwer

Latest peer reviews show continued improvement
Diana L. Weddigen, CPA, Lewis, Kisch & Associates, Ltd.

SQMS: First steps to implementation | Webinar
Faye Hayhurst, CPA, MNCPA director of finance and administration

Implementing the new Statement on Quality Management Standards requires a plan | Article
Faye Hayhurst, CPA, MNCPA director of finance and administration

SQMS updates at the MNCPA Annual Meeting | Video
Sara Lord, CPA, RSM US LLP 

Quality Management news, resources
AICPA

SQMS: First steps to implementing the new quality management standards | Blog
Faye Hayhurst, CPA, MNCPA director of finance and administration

Auditing Standards Board approves significant changes in firm quality standards | Blog
​Faye Hayhurst, CPA, MNCPA director of finance and administration

Upcoming CPE

23WC-0107: Practical Accounting Update (Webinar)

23WC-0509: Practical Accounting Update (Webinar)

Other SQMS CPE options