About quality assurance

The CPA Australia Quality Review Program offers public practitioners a constructive and educational opportunity to ensure highest standards and processes are consistently maintained.

By completing the program public practitioners can ensure compliance with ethical and professional standards and maintain their CPA symbol of accountability in service excellence.

Questions and answers

Q.	Why has CPA Australia introduced a Quality Review Program?
A.	The Program provides CPAs with the opportunity to continually enhance their work processes and therefore the quality of service provided to you. It is this quality of service, together with other CPA Australia initiatives, that distinguishes a CPA from others who offer accounting activities.
Q.	What is the purpose of the Program?
A.	The main purpose of the Program is to ensure that CPAs in public practice maintain the highest professional standards. So when you employ a CPA you know that: You can rely on the services you receive; There is increased accountability by members in public practice to you, to the community and to CPA Australia; and There is a continuing focus on the comprehensive improvement of processes required to deliver both quality and self-regulation.
Q.	When my CPA is reviewed will my financial information be exposed or will it remain confidential between my CPA and me?
A.	Members are bound by the CPA Australia Code of Professional Conduct to respect the confidentiality of client information. Access to your working papers can only be granted where you have specifically given permission to use your working files. The reviewer is also bound by strict rules of confidentiality and no reference to your name or affairs will appear in any papers prepared by the reviewer.
Q.	What standards will my CPA be measured against?
A.	The Quality Review Program reviews the quality control system. This system should ensure compliance with the ethical and professional standards in the Members' Handbook. Generally, these standards relate to: Quality controls in a member's practice; Financial reporting; auditors' professional responsibilities; and Professional responsibilities which govern the course of tax, management consulting and insolvency practices.
Q.	Will the Review question the advice my CPA gives me?
A.	No. The Review concentrates on the processes by which the advice was given or the opinion formed. For example the training, consultation, supervision, review and documentation provided, particularly on complex issues.
Q.	What happens if my practitioner refuses to undertake a Review?
A.	Total refusal to comply will result in the withdrawal of a member's Public Practice Certificate. The stringent quality controls which form part of this Program mean you can be confident your CPA will provide you with the highest standards of service in order to retain the CPA designation.
Q.	If I have further questions on the Review Program or on quality control, whom should I contact?
A.	Contact the Quality Review Program Business Unit at: CPA Australia 28/385 Bourke Street Melbourne Victoria 3000 T: +61 3 9606 9606

This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/981_9153_ENA_HTML.htm

Page last updated: Wednesday, 14 July 2004