ICAI

ICAI issues Guidance Note on Non-Compliances Observed by QRB

ICAI issues Guidance on Non-Compliances Observed by Quality Review Board (QRB) related to Engagement and Quality Control Standards and observations related to CARO and IFC.

ICAI issues Guidance on Non-Compliances Observed by QRB

Based on observations noticed during these quality reviews, QRB issues necessary advisories to concerned audit firms. On the request of the QRB, ICAI has brought out a guidance for the members based on common non-compliances observed.

Previously also, in May 2024 the Auditing and Assurance Standards Board of ICAI had released Volume 1 of “Guidance on Non-Compliances Observed by Quality Review Board During Quality Reviews”.

This publication is a compilation of 47 common non-compliances observed by QRB while conducting quality reviews and covering 61 cases received from QRB. The publication also contains guidance suggested by AASB for the members on these common non-compliances. According to ICAI, the purpose of this publication is to provide awareness to the members about common non-compliances observed by QRB and help them in performing quality audits.

Download ICAI Guidance Note Part-1 Click Here >>

Download ICAI Guidance Note Part-2 Click Here >>

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