Statements on Quality Control Standards ...

​Statements on Quality Control Standards ​provides the quality control policies and procedures for performing any engagement under AICPA professional standards. Policies and procedures should include leadership responsibilities ("tone at the top"), relevant ethical requirements, acceptance and continuance of client relationships, human resources, engagement performance, and monitoring.

Note as an appropriate statement to make in a written communication of internal control to financial statement audits of a non-issuer: "No material weaknesses were identified during the audit.”

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