Guide to the AICPA Quality Management Standards
OL1586 | On Demand Course | Update | Self-Study
Description
This session focuses not simply on theory but on HOW to perform the steps involved in implementing the AICPA's Statement on Quality Management Standards 1, 2, and 3 (SQMS 1, SQMS 2, and SQMS 3, respectively), SSARS No. 26, SAS 146, and SSAE 23.
The Quality Management Suite of Standards must be implemented by December 15, 2025. The standards modernize the firm's approach to quality to reflect an increased focus on risk assessment, technology use, and the presence of outside experts on many engagements. Beginning with performing a risk-based approach, the standards provide accounting firms with the ability to enhance their quality control by shifting their focus to a proactive approach (management) from a reactive approach (control). We will cover how to perform a risk assessment, including the key provisions of the standards, and how to effectively implement a monitoring plan. We will also review how the firm will evaluate its System of Quality Management beginning in 2026. .
This course is part of the 2025 Accounting and Auditing Conference Bundle. Purchase the conference bundle here.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Auditing |
Prices
- Member (Early Bird)
- $89.00
- Non-Member (Early Bird)
- $129.00
- Member
- $89.00
- Non-Member
- $129.00
Instructors
Kerry E. Roberts, CPA
Kerry E. Roberts, CPA is a frequent public speaker and presenter. In addition to presenting for Surgent, Kerry chairs the Tennessee Senate Committee for Government Operations, which oversees 260 governmental agencies in the state of Tennessee.
Prior to working with the Tennessee General Assembly, Kerry was a business owner and CEO for 25 years. His background includes being president and chairman of a national business association, partner in a CPA firm, audit staff for a "Big 8" accounting firm, and adjunct accounting faculty for Lipscomb University.
Kerry was elected to the Tennessee State Senate in 2014 representing Cheatham, Dickson, Hickman, Humphreys, a portion of Montgomery and Robertson counties.
Kerry is a 1983 graduate of Lipscomb University (accounting major). Married since 1987, Kerry and his wife are the parents of three kids and live in Springfield, Tennessee. His hobbies include cycling, a vintage motorcycle, two antique Triumph convertibles, and tending to a 155-year-old home.
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