New standard on engagement quality review

  • PCAOB (US Public Company Accounting Oversight Board) (dark gray) Image

16 Jan 2010

The US Securities and Exchange Commission approved Auditing Standard No 7 Engagement Quality Review (EQR) issued by the Public Company Accounting Oversight Board.

The standard is effective for engagement quality reviews of audits and interim reviews for fiscal years that began on or after 15 December 2009. Accordingly, for interim reviews of public companies that file financial reports on a calendar-year basis, the EQR standard is applicable beginning with the quarter ending 31 March 2010.
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