The AICPA’s new System of Quality Management Standards (SQMS) No. 1 is poised to significantly reshape the landscape for CPA firms with an audit and assurance practice. With a compliance deadline of December 15, 2025, and ongoing evaluation requirements, it’s vital for firms to grasp what these changes entail. Here are five key points about SQMS No. 1, emphasizing its significance and the challenges ahead. Click here to watch.
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