Quality Management Standards

Quality and Resource Management (1000 x 200 px)

Preparing for AICPA’s New Quality Management Standards

By December 15, 2025, CPA firms must have a system of quality management in place that aligns with AICPA’s new Quality Management Standards (SQMS Nos. 1–3, SAS No. 146, SSARS No. 26, and SSAE No. 23). These standards modernize traditional quality control, placing greater emphasis on risk assessment, emerging technologies, and the use of external service providers.

This page brings together key resources to help you prepare, including:

The AICPA Quality Management Standards – full text of the standards you need to know
Free Tools and Templates – practical aids to help your firm design and implement a QM system
Learning Opportunities – courses, webcasts, and other education to guide you through adoption and peer review implications

Use these resources to ensure your firm is ready to meet the new requirements and maintain compliance under the updated framework. For more information read, How the new QM standards may affect peer review.

AICPA Quality Management Standards and Related Engagement Standards

The AICPA Auditing Standards Board and the Accounting and Review Services Committee have issued a set of quality management standards that modernize traditional quality control. These updates place greater emphasis on risk assessment, the impact of new technology, and the growing reliance on external service providers.

Quality Management

AICPA unveils new QM resources to help firms meet Dec. 15 deadline

The standards include:

SQMS No. 1: A Firm's System of Quality Management
SQMS No. 2: Engagement Quality Reviews
SQMS No. 3: Amendments to QM Sections 10 (A Firm's System of Quality Management) and 20 (Engagement Quality Reviews)
SAS No. 146: Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
SSARS No. 26: Quality Management for an Engagement Conducted in Accordance With Statements on Standards for Accounting and Review Services
SSAE No. 23: Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management

Take Advantage of Free Tools

The AICPA offers a range of free resources to support firms in implementing the new quality management standards, available at aicpa-cima.com/auditqm.

Resources include:

Interactive Practice Aid & Example Risk Assessment Template – Helps you implement SQMS No. 1, with versions tailored for sole practitioners and small to mid-size firms (AICPA membership required).
Mapping Guide – Shows how the current system of quality control (SQCS No. 8) aligns with the new system of quality management (SQMS No. 1).

Learning Opportunities

In addition to free tools, the AICPA offers multiple ways to deepen your understanding of the new quality management standards:

PRB Meeting Highlights and Materials – Stay informed on peer review considerations and guidance.
New Quality Management Standards Webinar Series – A four-part series covering key aspects of implementation.
Self-Study Course: Understanding and Implementing the New Quality Management Standards – Eight hours of CPE credit designed to walk you through adoption.
AICPA Peer Review Conference – Join peers and experts in San Diego, July 28–30, 2025, for in-depth sessions and networking on the standards. See the full list of CPE and Events for Peer Reviewers for additional opportunities.
Deep Dive Into Quality Management – A two-hour course covering SQMS 1 and 2, SAS 146, and SSARS 26, with practical guidance on risk-based quality management, engagement reviews, and implementation steps ahead of the December 15, 2025 deadline.