Final Pronouncement: Quality Management-related Conforming Amendments to the Code

Apr 11, 2022 | Handbooks, Standards, and Pronouncements

In December 2020, the International Auditing and Assurance Standards Board (IAASB) issued its suite of quality management standards (ISQM 1, ISQM 2, and ISA 220 (Revised)). As a result of the finalization of those standards, the IESBA considered it is necessary to make certain conforming amendments to the Code.   

These conforming amendments will be effective as of December 15, 2022.


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