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  1. www.hkicpa.org.hk › en › Standards-settingQuality Management for Firms and Engagements - Hong Kong ...

    2022年12月15日 · It replaces HKSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements and Other Assurance and Related Services Engagements. Under HKSQM 1, firms are required to design a system of quality management to manage the quality of engagements performed by the firm.

  2. www.hkicpa.org.hk › - › mediaGetting Ready for the Quality Management Standards 15 Decemb ...

    Issue 43 (14 June 2022) Dear members, Getting Ready for the Quality Management Standards. The effective date of the quality management standards as set out in the Appendix is. 15 December 2022. Firms required to comply with HKSQM 1 will need to have their systems of quality management (SOQM) designed and implemented by 15 December 2022.

  3. www.hkicpa.org.hk › - › mediaQuality Management for Firms that Perform Audits or Reviews ...

    The Hong Kong Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements is based on the International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assur...

  4. www.hkicpa.org.hk › en › ToolsHKSQM 1 Quality Management for Firms that Perform Audits or ...

    HKSQM 1 aims to enhance the robustness of the firm’s system of quality management. It requires the firm to customize the design, implementation and operation of its system of quality management based on the nature and circumstances of the firm and the

  5. www.hkicpa.org.hk › - › mediaQuality Management for an Audit of Financial Statements

    The Firm’s System of Quality Management and Role of Engagement Teams 2. Under HKSQM 1, the objective of the firm is to design, implement and operate a system of quality management for audits or reviews of financial statements, or other assurance or

  6. www.hkicpa.org.hk › - › mediaThe guidance below was developed by the Auditing and ...

    Systems of quality management in compliance with HKSQM 1 are required to be designed and implemented by 15 December 2022 and the evaluation of the system of quality management is required to be performed within one year following 15 December

  7. mas.hkicpa.org.hk › mycpa › publicHKICPA Quality Management Manual - Hong Kong Institute of ...

    The Institute’s Quality Management Manual offers steps your firm needs to take to implement the quality management standards. The manual itself is not sufficient to ensure your firm is in compliance with HKSQM 1. Instead, it helps your firm to: Develop a customized SOQM. Identify and assess quality risks for your firm.