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DTSTAMP:20260420T173852Z
DTSTART:20260625T190000Z
DTEND:20260625T210000Z
SUMMARY: Quality Management: Engagement Quality Reviews
DESCRIPTION: SQMS No. 2\, Engagement Quality Reviews\, sets out requirements and guidance for firms to conduct an engagement quality (EQ) review. The standard also addresses the qualifications\, eligibility\, responsibilities\, and appointment of an EQ reviewer.

The predecessor standard\, SQCS No. 8\, combined quality control policies with the engagement quality control review. SQMS No. 2 was issued separately to highlight the importance of the EQ review within a firm's system of quality management.

SQMS No. 2 formalizes and strengthens the review process through clarified guidance and enhanced documentation requirements. It also distinguishes the responsibilities of the firm from those of the EQR reviewer\, ensuring greater accountability and transparency\n 
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