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ISQC 1: Leadership Responsibilities for Quality within the Firm

Updated: Aug 15, 2022

Para 18

The firm shall establish policies and procedures designed to promote an internal culture recognizing that quality is essential in performing engagements.


Such policies and procedures shall require the firm’s chief executive officer (or equivalent) or, if appropriate, the firm’s managing board of partners (or equivalent) to assume ultimate responsibility for the firm’s system of quality control.