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Quality management: Details of a standard-setting journey

EPISODE · Jun 13, 2024 · 10 MIN

Quality management: Details of a standard-setting journey

from Journal of Accountancy Podcast

Sara Lord, CPA, is chair of the Auditing Standards Board (ASB), which recently issued a new standard that completes the suite of quality management standards ahead of an important implementation deadline in late 2025. Lord, who discussed advice for firms on implementing the standards on a JofA podcast episode in 2022, joined the show again last week to talk about the end of a journey. In this episode, Lord details the terminology changes made official by the ASB's May 14 vote. In the conversation, there is a mention of the standard being available sometime in June. Since recording, the link has gone live and is available here: Statement on Standards for Attestation Engagements No. 23. What you'll learn from this episode: ·         An explanation of the changes implemented by the ASB in a May vote. ·         Why the May vote marks "the end of a standard-setting journey." ·         Why Dec. 15, 2025, is an important date for implementation of the standards. ·         Implementation guidance, including where to find resources. ·         The sense of "rejuvenation" Lord feels each year at ENGAGE.  

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Quality management: Details of a standard-setting journey

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