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How ISQM 1 has Changed from ISQC 1 with Respect to Leadership


Clarification of who is required to have an understanding of ISQM 1.


Increased emphasis on leadership’s accountability for the System of Quality Management (SOQM).


Expanded requirements to assign specific responsibilities related to the SOQM:

  • Operational responsibility for the SOQM;

  • Operational responsibility for compliance with independence requirements; and

  • Operational responsibility for the monitoring and remediation process.

Enhanced requirements addressing the qualifications of individuals assigned responsibilities:

  • Includes the individual(s) assigned ultimate responsibility and accountability for the SOQM.

  • Required to have the appropriate experience, knowledge, influence and authority within the firm, and sufficient time, to perform their assigned responsibility.

New requirement requiring a direct line of communication between:

  • The individual(s) assigned operational responsibility for the SOQM, compliance with independence requirements and the monitoring and remediation process; and

  • The individual(s) assigned ultimate responsibility and accountability for the SOQM.

明确了谁需要对 ISQM 1 有所了解。


更加强调领导层对质量管理制度 (System of Quality Management, SOQM) 的责任。


扩大了对分配与 SOQM 相关的具体责任的要求:

  • 对 SOQM 的操作责任。

  • 遵守独立性要求的操作责任;以及

  • 监测和补救过程的操作责任。

加强了对被分配责任的个人资格的要求:

  • 包括被指派对 SOQM 承担最终责任和义务的个人。

  • 要求在公司内有适当的经验、知识、影响力和权力,并有足够的时间来履行其指定的责任。


新的要求,要求双方有直接的沟通渠道:

  • 被指定对 SOQM、独立性要求的遵守以及监测和补救过程负有操作责任的个人;以及

  • 监管机构


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