Quality control manual based on APES 320

This manual can be used by members to assist with establishing policies and procedures within their practice to ensure compliance with professional standards.

It provides a framework for a quality control system that incorporates the impact of mandatory standards on practices providing public accounting and other professional services.

The manual includes professional standards requirements of APES 320, which was reissued in May 2009, with an effective date of 1 January 2010.