Information Sheets > For Accountants

1. Partners Responsibility
   The quality policy shall be defined, documented, understood, implemented, maintained and responsibilities/authorities allocated and resourced. A partner shall be ultimately responsible.
   
   
2. Quality Management System ("QMS")
   Procedures shall be documented and implemented, integrating audit Regulation requirements.
   
   
3. Engagement Client instructions/enquiries
   Shall be reviewed to ensure requirements are adequately defined, agree with the Terms of Reference (if any) and can be implemented.
   
   
4. Design the Service
   Client work to be planned.
   Suitable staff to be allocated.
   Frequency style and method and reporting to be agreed with client.
   
   
5. Document Control
   Generation, Distribution and Changes of key documents to be controlled.
   
   
6. Purchasing Materials, Skills and Service
   Potential subcontractors and suppliers shall be evaluated.
   Requirements shall be clearly defined in contracting/purchasing data.
   Effectiveness of the subcontractor's QMS shall be assessed.
   
   
7. Client Supplies - Material/Documents
   Any client supplied materials/documents shall be controlled.
   
   
8. Information Identification and Traceability/Audit Trails
   Source material and related correspondence must be identifiable, traceable and kept confidential.
   
   
9. Control of the Assignment
   Key stages in the assignments will be identified and monitored by qualified staff.
   Clients will be regularly advised of progress and a record kept.
   Incoming correspondence will be immediately prioritised.
   
   
10. Verification of Work
    Date to be verified shall be planned and documented and a record kept.
    The nominated partner shall review and approve the file/accounts/ issue and evidence this.
    
    
11. Inspection, Measuring and Test Equipment
    This section of the standard does not apply.
    
    
12. Identifying Verified Work
    The status of work, documents, materials etc. will be identified.
    Methods of identifying that verification has occurred by qualified staff shall be documented.
    
    
13. Problems and Client complaints
    Problem to be recorded for analysis.
    Root causes shall be identified.
    All Client complaints shall be recorded, passed to the relevant partner, and dealt with, ensuring action taken.
    
    
14. Corrective Action
    Problem root causes shall be identified.
    Specific problems and their causes shall be corrected.
    Effectiveness of corrective actions shall be assessed.
    
    
15. Storage and Protection of Documents
    Procedures will cover presentation, handling, storage, packing, delivery and archiving of documents meeting confidentiality requirements.
    
    
16. Quality Records
    Quality records shall be identified, collected, indexed, filed.
    
    
17. Internal Quality Audits
    Audits shall be planned and performed.
    Results of audits shall be reviewed by partners.
    Any deficiencies found shall be corrected.
    
    
18. Training
    Training needs shall be identified, resourced and recorded.
    Selected tasks might require qualified individuals.
    
    
19. Client Care
    Where the engagement requires follow up services these shall be planned, implemented and monitored, usually requiring regular client contact.
    
    
20. Statistical Techniques (where used)
    Statistical techniques shall be fully defined and then used supported, if applicable.