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Engagement Quality Reviews – IAASB

Date recorded:

At its meeting on March 16-20, 2020, the IAASB discussed a draft of proposed ISQM 2. The IAASB supported the ISQM 2 Task Force’s proposed revisions on the scope of engagements subject to an engagement quality (EQ) review. The IAASB also reaffirmed its broad support for a mandatory cooling-off period to address objectivity for individuals moving into the role of EQ reviewer after serving as the engagement partner. The ISQM 2 Task Force will consider the comments received and will present revised proposals via videoconference on April 1, 2020.

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

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