Quality system objectives were originally introduced as part of the ISO 9001:2000 quality management system. ISO 9001:2000 mandated the use of quality objectives at every important area of a company's ...

All firms that perform accounting or attest engagements must have their new quality management system in place by Dec. 15, 2025. These new standards require firms to develop quality objectives around ...

Implementing the new standard on quality management (QM) by the Dec. 15, 2025, deadline may seem daunting, but the AICPA has developed resources and tools to get started, including a recently revised ...

Editor’s note: This article is the first in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. In June 2022, the AICPA’s Auditing ...

There are many ways to measure the performance of a company so as to determine if it is doing well. The most common method is to look at its gross or net profit. This, however, isn't always a reliable ...