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IFAC Requests Proposals to Develop Quality Control Guide for Small and Medium Practices
November, 02nd 2006

The International Federation of Accountants (IFAC) is seeking proposals for the development of an explanatory guide on implementing International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, for use by small and medium-sized practices (SMPs).

The purpose of this guide is to help SMPs around the world understand, comply with, and apply ISQC 1. The purpose of ISQC 1, which became effective on June 15, 2005, is to establish standards and provide guidance regarding a firm's responsibilities for its system of quality control for audits and reviews of historical financial information, and other assurance and related services engagements.

"Assisting SMPs in understanding how to apply ISQC 1 is consistent with IFAC's objective of helping these entities to implement international standards and so perform high quality work," states IFAC Chief Executive Ian Ball. "We envisage the guide being of particular benefit to auditors in those countries where the profession is at an early stage of development, but we believe it will also be of value in developed countries."

The specifications for the Request for Proposal: Development of a Guide to Quality Control for Use by Small and Medium Practices are available on IFAC's SMP Committee's home page ( The deadline for submission is 12:00pm (EST), December 29, 2006.

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. Its current membership consists of approximately 160 professional accountancy bodies in 120 countries, representing more than 2.5 million accountants in public practice, education, government service, industry and commerce. IFAC, through its independent standard-setting boards, sets standards on auditing and assurance, ethics, education, and public sector accounting. It also issues guidance to encourage high quality performance by professional accountants in business.

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