Quality Control

Interim Standards

In April 2003, the Board adopted certain preexisting standards as its interim standards. Pursuant to Rule 3400T, Interim Quality Control Standards consist of the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003, to the extent not superseded or amended by the Board, and (for those firms that were members of the AICPA SEC Practice Section (SECPS)) certain AICPA SEC Practice Section’s membership requirements, as in existence on April 16, 2003, to the extent not superseded or amended by the Board.

SEC Practice Section (SECPS) - Requirements of Membership

AICPA Copyright