IFAC SMP Response to the IAASB QM Conforming Amendments Exposure Draft

[News]

The SMPAG supports the IAASB Exposure Draft to make necessary conforming and consequential amendments to address inconsistencies between the IAASB’s Other Standards and Framework with the new and revised QM standards. It is concerned about the potential impact from some of the proposed changes, which are not strictly necessary to remove inconsistencies with ISQM 1 and have been included to emphasize responsibilities of the engagement partner or engagement team regarding quality management, as well as the potential practical implications and impact of the change in definition of engagement team on certain other assurance and related services being provided.

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