Engagement Quality Reviews – IAASB

Date recorded:

At its meeting on September 16-20, 2019, the IAASB received an overview of the comment letters on the Exposure Draft of ISQM 2 and discussed the ISQM 2 Task Force’s initial drafting to address the key issues presented on the scope of engagements subject to an engagement quality (EQ) review, and on matters relating to objectivity and cooling-off period. The Board generally supported the ISQM 2 Task Force’s proposals on the scope of engagements subject to an EQ review and to address objectivity for individuals moving into the role of EQ reviewer after serving as the engagement partner.

Review the summary, including the podcast, on the IAASB's Web site.

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