What if the quality control document does not include what I am looking for?  Like a set of map directions, each set of policies and procedures provides guidance. And like map directions, quality control policies and procedures are not meant to and can not cover every "traveling" circumstance. Sometimes you need to use your judgment. Other times you need to stop and ask directions.

Can I change my firm's QC document after it's written? Yes. As part of monitoring your firm's A&A practice, you may become aware of circumstances that could require a revision to your quality control document. For example, a firm that grows from a sole practitioner with no staff to one with staff would need to change its section on personnel management. 

How do I use this template? This template shows the basic outline for a quality control document. As such, the template is not intended to be used "as is." In other words, you will need to add or change the existing content. However, the template provides a structure for that content.

Can I tailor this template? Yes. Throughout the template, there are spaces for the firm to insert, at its option, additional policies or procedures. These can be used to insert explanatory comments, implementation suggestions, or references to specific practice aids used by the firm.

Benchmarks used for this template. Two are used for the template. One uses a regional / local firm as its benchmark. (Where appropriate, comments have been added to reflect policies or procedures that more readily apply to a local firm.)  A separate template is provided for sole practitioners with no professional staff.

QC Document Sections:

Independence	Engagement Performance
Personnel Management	Monitoring
Acceptance and Continuance