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  • Writer's pictureCCS

ISQC 1: Acceptance and Continuance of Client Relationships and Specific Engagements


Para 26

The firm shall establish policies and procedures for the acceptance and continuance of client relationships and specific engagements, designed to provide the firm with reasonable assurance that it will only undertake or continue relationships and engagements where the firm:

  1. Is competent to perform the engagement and has the capabilities, including time and resources, to do so; (Ref: Para. A18, A23)

  2. Can comply with relevant ethical requirements; and

  3. Has considered the integrity of the client, and does not have information that would lead it to conclude that the client lacks integrity. (Ref: Para. A19–A20, A23)