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- videocam Live Webinar with Live Q&A
- calendar_month July 27, 2026 @ 1:00 PM ET/10:00 AM PT
- signal_cellular_alt Intermediate
- card_travel Accounting
- schedule 110 minutes
AICPA’s Quality Management Standards: Maintaining and Monitoring an Effective and Compliant Quality Management System
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About the Course
Introduction
This webinar will address the requirements of the AICPA Auditing Standards Board's quality management standards. Our knowledgeable panel of CPAs, with extensive experience in quality management, will review the key components of the standards, explain how requirements vary by firm size and type, and provide practical recommendations for maintaining an effective quality management system.
Description
The scope of the AICPA's Statements on Quality Management Standards (SQMS) is far-reaching. The standards require the creation and implementation of a quality management system and impact all attestation engagements (audits, compilations, reviews, etc.).
The SQMS includes four standards, each designed to enhance the quality of CPA firms' attestation engagements:
- SQMS No. 1, A Firm's System of Quality Management
- SQMS No. 2, Engagement Quality Reviews
- Statement on Auditing Standards (SAS) No. 146, Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards
- Statement on Standards for Accounting and Review Services (SSARS) No. 26, Quality Management for an Engagement Conducted in Accordance with Statements on Standards for Accounting and Review Services.
Firms were required to design and implement a quality management system by Dec. 15, 2025, which includes establishing a monitoring process that results in an annual evaluation of the system covering audit and attest services. CPAs must understand the requirements to ensure the system is compliant with the SQMS.
Listen as our expert panel of accounting professionals explains the quality management standards and offers practical advice on monitoring and maintaining an effective, compliant system.
Presented By
Mr. Crow is a skilled CPA with extensive experience from the Big 4, including several years at KPMG where he developed a robust expertise in accounting and audit. During his tenure at KPMG, he was involved in a range of high-profile public and private audit engagements, delivering critical insights and ensuring rigorous compliance with regulatory standards.
Mr. Vanover is an entrepreneur, CPA, and college educator with over two decades of diverse experience in accounting, auditing, and regulation across global and regional public accounting firms, the Public Company Accounting Oversight Board (PCAOB), and academia. Recognized as one of the Top 100 Most Influential People in Accounting and an Innovator to Watch by Accounting Today, he has also been nominated for prestigious awards, including the Orange County Business Journal’s Excellence in Entrepreneurship and Innovator of the Year. Prior to founding CPAClub, Mr. Vanover was an audit partner at a Top 40 firm, where he oversaw the firm’s system of quality control for the audit practice across nine offices. His experience also includes 13 years with PwC, where he was a member of the Chief Auditor Network within its National Quality Organization.
Mr. Yujuico has 20 years of extensive experience in both public and private industry accounting and auditing. Recognized as a 20 Under 40 Top Influencer by CPA Practice Advisor, his career reflects a deep commitment to advancing accounting and auditing practices and supporting professionals. Mr. Yujuico spent the first 12 years of his career at PwC, where he excelled in the assurance practice, serving a diverse portfolio of both public and privately held clients. His role involved complex audit engagements and provided him with a robust understanding of various industry sectors and regulatory environments. Mr. Yujuico also served in PwC’s Chief Auditor Network within its National Quality Organization.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
Date + Time
- event
Monday, July 27, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Introduction to AICPA Quality Management Standards
II. The firm's risk assessment process – SQMS No.1
III. Developing quality responses
IV. The role of the Engagement Quality Reviewer – SQMS No. 2
V. Monitoring a firm's quality management system
VI. Practical examples
The panel will cover these and other key issues:
- Key components of the AICPA's SQMS
- Common challenges and pitfalls of firms in maintaining a quality management system
- Practical tips for effectively monitoring a quality management system
- Documenting the system of quality management and use of technology
- Case studies including firms' quality management systems
Learning Objectives
After completing this course, you will be able to:
- Determine steps to facilitate monitoring a quality management system
- Decide how risk methodology can be appropriately scaled under the standards
- Ascertain qualifications of the engagement quality reviewer
- Identify key components of the AICPA's quality management standards
- Field of Study: Accounting
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience, preparing reviewed, compiled, and audited financial statements and the relative disclosures. Specific knowledge and understanding of GAAP, SSARS, and peer review policies.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
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