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