QM Standards Implementation Guides and Other Related Material

Since the previous IRBA communication issued on 2 July 2021, QM implementation materials have been published for SAICA, IAASB and IFAC, available on the IRBA’s dedicated QM webpage:


The IAASB materials are:

First-time Implementation Guide for International Standard on Auditing (ISA) 220 (Revised), Quality Management for an Audit of Financial Statements (published on 17 February 2022)

+   ISA 220 (Revised): Definition of an Engagement Team Fact Sheet (published on 2 May 2022)

+   Fact Sheet on Quality Management and Group Audits: Highlighting Certain Aspects of Interaction between ISA 220 (Revised) and ISA 600 (published on 15 December 2022)

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


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