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FRC Releases New Guidance on Audit Firm Eligibility Criteria

Mar 20, 2023
The FRC has issued guidance for audit firms on eligibility criteria in the context of the firm’s system of quality management and the performance of engagements. ISQM (UK) 1 and ISQM (UK) 2 have been reissued with updated footnotes to reflect this guidance.
 
View the guidance and ISQMs (UK).

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