The new professional standard, APES 320 Quality control for firms, took effect from 1 July 2006. As a result, quality reviews are now conducted under this professional standard.

CPA Australia has updated the quality control manual to conform with APES 320.

Further information

• download APES 320 Quality control for firms
• download the Quality control manual based on APES 320
• download a sample policy manual based on APES 320
• download CPA Australia's APES 320 guide which outlines the key changes and additional requirements
• download a sample risk management statement