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A guide to Quality Assurance Manuals

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APES 320 (Quality Control for Firms)

This standard requires public practices to establish and specify their quality control policies and procedures. This should give the accounting body assurance that the firm and its personnel are complying with professional standards, ethical requirements, and other applicable legal and regulatory requirements.

 

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APES 325 (Risk Management for Firms)

This standard specifies the mandatory obligations of a firm to maintain a risk management framework to identify, assess, and manage organisational risks. It documents the firm’s Risk Management Framework and how it communicates risk management policies and procedures to its personnel.

 

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ARE YOUR QUALITY ASSURANCE MANUALS UP TO DATE?

 

COVID-19 EFFECTS ON QUALITY ASSURANCE MANUALS

The COVID-19 pandemic has significantly changed how businesses operate. These changes can impact the quality standards of your public practice, especially if you have remote staff. It is critical and mandatory that you align your APES 320 and APES 325 manuals with your firm’s current work practices and risk profile.

 

 

 

 

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