Quality Management for Non-Assurance Services
This project aims to reissue APES 320 Quality Control for Firms as APES 320 Quality Management for Firms that provide Non-Assurance Services.
This project is now completed with the reissue of APES 320 as Quality Management for Firms that provide Non-Assurance Services in February 2022. The reissued APES 320 is effective from 1 January 2023, with early adoption permitted.
Related Documents:
Media ReleaseExposure Draft
Mapping Table
Project Stages
Board Papers 2021
Proposed revisions (BM 109 Sep 2021)
Analysis of Options (BM 109 Sep 2021)
Summary of Changes (BM 109 Sep 2021)
Mapping Table (BM 109 Sep 2021)
References and Relevance (BM 109 Sep 2021)
Project Update (BM 107 Jun 2021)
Prelim Mapping Table (BM 107 Jun 2021)
Project Update on Quality Management Standards (BM 105 Mar 2021)
Chronological background of milestones for ISQM 1 and 2 (BM 105 Mar 2021)
Comparison of ISQM 1 and 2 and ISQC 1 APES 320 (BM 105 Mar 2021)
Exposure Draft
Proposed reissue of APES 320 as Quality Management for Firms that provide Non-Assurance Services
Project Completed
Reissued APES 320 issued February 2022 and effective from 1 January 2023
APES 320 Quality Management for Firms that provide Non-Assurance Services
Board Papers 2022
Proposed reissue of APES 320 (Feb 22)
Proposed APES 320 (Marked-up) (Feb 22)
Proposed APES 320 (Clean) (Feb 22)
General Comments Table ED 05/21 (Feb 22)
Specific Comments Table ED 05/21 (Feb 22)
Specific Comments Table ED 05/21 - Attachment 1 (Feb 22)
Summary of Other Substantive Issues (Feb 22)
Proposed Mapping Table (Feb 22)
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