The Small and Medium Practices (SMP) Committee of the
International Federation of Accountants (IFAC) has released an
updated version of its Guide to Quality Control for
The third edition of the guide is designed to
help SMPs implement the International Standard on Quality Control
The guide was developed with CGA-Canada and
contains the requirements set out in the standard, an
implementation guide, a case study that can be used for basic
training, checklists and two improved sample manuals.
“With their limited resources, SMPs may feel
burdened by the requirements in ISQC 1. The guide is intended to
help mitigate that burden and help SMPs obtain the most benefit
from implementing the standard,” SMP committee chair Sylvie Voghel
The guide can be downloaded free of charge
from the SMP Publications and Resources area of IFAC’s website.
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