What is the APES 320 (Quality Management for Firms that provide Non-Assurance)?

APES 320 (Quality Management for Firms that provide Non-Assurance) is a standard set by the Accounting Professional and Ethical Standards Board (APESB) that requires firms to establish and maintain a System of Quality Management for non-assurance services.

This ensures accounting firms that provide Non-Assurance Services and their personnel comply with professional standards, relevant ethical requirements, and applicable legal and regulatory requirements. It also gives the board assurance that reports issued by the firm or by engagement partners are appropriate in the circumstances.


What are the elements of a quality control system?

APES 320 requires documented policies and procedures regarding:

  • Governance and Leadership
  • Professional Standards
  • Acceptance and continuance of Client relationships and specific Engagements
  • Resources
  • Engagement performance
  • Information and communication
  • Monitoring and remediation.

What makes a good APES 320 manual?


Your quality control manual should meet all the mandatory requirements set by the APESB and should reflect procedures that are relevant to your practice.

Note that your policies and supporting procedures in the manual should also be supported with evidence, and practised by all the firm’s personnel. Your quality controls and procedures should work together with your APES 325 Risk Management Framework to ensure consistency with your firm’s policies and procedures.

How can I prepare my APES 320 Quality Management for Firms that provide Non-Assurance?


Various online resources from different accounting bodies discuss how to develop a risk management framework. Yet creating a framework remains an onerous task that takes time away from your billable work.

Some online tools offer an APES 320 template. But it’s important to remember this document will only be basic – not detailed or tailored for your accounting practice, or easily updated if circumstances within the practice change.


We can save you time and headaches by:

  • Providing expert independent advice to help you improve areas of your accounting public practice, before it is scrutinised in a quality assurance review
  • Preparing compliant APES 320, APES 325 and ASQM1 manuals
  • Significantly increase your chances of being a compliant practice - Ensuring your quality control system meets the mandatory standards
  • Eliminating the need for a full-time or part-time employee to oversee your practice’s quality control system



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