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On SQMs by bheema518323 is a document available to read on EtoBox.

What is On SQMs about?

The document outlines the transition of ICAI from SQC 1 to SQM 1 and 2, focusing on the shift from a compliance-based to a risk-based quality management system for Chartered Accountants. SQM 1 introduces customizable quality management systems tailored to firm-specific risks, while SQM 2 emphasizes independent engagement quality reviews. The new standards are effective from April 1, 2025, on a recommendatory basis and mandatory from April 1, 2026.

Author

bheema518323

Language

EN