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Peer Review Guide > Summary of Quality Control Standards

These pages summarize the major elements of the standards for quality control as established by the Auditing Standards Board of the AICPA. These standards apply to all CPA firms with an accounting and audit practice as defined under Statement on Quality Control Standards No. 2.

Statement on Quality Control Standard No. 2:
System of Quality Control For a CPA Firm's Accounting and Auditing Practice

Statement on Quality Control Standard No. 3:
Monitoring a CPA Firm's Accounting and Auditing Practice

Statement on Quality Control Standard No. 4:
Amendment to SQCS No. 2

Statement on Quality Control Standard No. 5:
The Personnel Management Element of a Firm's System of Quality Control--Competencies Required by a Practitioner-in-Charge of an Attest Engagement

Statement on Quality Control Standards No. 6:
Amendment to Statement of Quality Control Standards No. 2, "System of Quality Control for a CPA Firm’s Accounting and Auditing Practice"

Standards for Performing and Reporting on Peer Reviews

How Can Reviewers Help Firms with the Standards

Peer Review Guide > Summary of Quality Control Standards