QM Standards Implementation Guides and Other Related Material

The IRBA recently reminded auditors of the available implementation resources concerning the IAASB suite of Quality Management (QM) standards, available on the IRBA’s dedicated QM webpage:


At time of publication, these standards required firms to have a system of QM designed and implemented by 15 December 2022.

Since the previous IRBA communication issued on 2 July 2021, QM implementation materials have been published for SAICA, IAASB and IFAC. In this Latest Update and the subsequent two, each institution is discussed individually.


+          SAICA TechTalk: The Quality Management Standards (held on 11 November 2021), available on:


+          The Implementation of the Quality Management Standards by Small and Medium-sized Practices webinar (held on 26 August 2022), available on:


+          ISQM Service Providers for Small and Medium-sized Practices webinar (held on 23 November 2022), available on:


+          SAICA and PAFA ISQM workshops on The Implementation of the Quality Management Standards (ISQM Implementation Initiative – 2022), available on:


Additional QM-related material can be accessed on SAICA’s QM webpage, available on:


It should be noted that these publications are non-authoritative and have not been issued by the IRBA’s Committee for Auditing Standards as guidance in South Africa.