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Quality management: Details of a standard-setting journey
Manage episode 423414771 series 8007
Sara Lord, CPA, is chair of the Auditing Standards Board (ASB), which recently issued a new standard that completes the suite of quality management standards ahead of an important implementation deadline in late 2025.
Lord, who discussed advice for firms on implementing the standards on a JofA podcast episode in 2022, joined the show again last week to talk about the end of a journey.
In this episode, Lord details the terminology changes made official by the ASB’s May 14 vote.
In the conversation, there is a mention of the standard being available sometime in June. Since recording, the link has gone live and is available here: Statement on Standards for Attestation Engagements No. 23.
What you’ll learn from this episode:
· An explanation of the changes implemented by the ASB in a May vote.
· Why the May vote marks “the end of a standard-setting journey.”
· Why Dec. 15, 2025, is an important date for implementation of the standards.
· Implementation guidance, including where to find resources.
· The sense of “rejuvenation” Lord feels each year at ENGAGE.
422 episoder
Manage episode 423414771 series 8007
Sara Lord, CPA, is chair of the Auditing Standards Board (ASB), which recently issued a new standard that completes the suite of quality management standards ahead of an important implementation deadline in late 2025.
Lord, who discussed advice for firms on implementing the standards on a JofA podcast episode in 2022, joined the show again last week to talk about the end of a journey.
In this episode, Lord details the terminology changes made official by the ASB’s May 14 vote.
In the conversation, there is a mention of the standard being available sometime in June. Since recording, the link has gone live and is available here: Statement on Standards for Attestation Engagements No. 23.
What you’ll learn from this episode:
· An explanation of the changes implemented by the ASB in a May vote.
· Why the May vote marks “the end of a standard-setting journey.”
· Why Dec. 15, 2025, is an important date for implementation of the standards.
· Implementation guidance, including where to find resources.
· The sense of “rejuvenation” Lord feels each year at ENGAGE.
422 episoder
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