The International Federation of Accountants (IFAC) Small and
Medium Practices Committee has issued the second edition of its
Quality Control for Small- and Medium-Sized Practices
The implementation guide intends to help SMPs
understand and efficiently apply redrafted international standard
for quality control (ISQC 1).
IFAC said the new edition will conform to the
revised and redrafted Code of Ethics for Professional Accountants
and includes improvements from the first edition.
The guide features:
integrated case study;
practical checklists and forms; and
Two sample quality control manuals.
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