At its meeting on February 25-26, 2021, the AASOC considered whether the AASB followed due process with proper regard for the public interest in developing and approving Canadian Standards on Quality Management (CSQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, CSQM 2, Engagement Quality Reviews, CAS 220, Quality Management for an Audit of Financial Statements, and related conforming amendments). After discussing the project, the AASOC concluded that the AASB had followed due process with proper regard for the public interest in developing and approving the Canadian Standards on Quality Management.