AQRB: Quality Control Report (QCR)
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Each firm which enters into a Quality Control Form Agreement will be required to prepare a Quality Control Report (QCR) and lodge it electronically in a secure read-only format, with AQRB (Clause 4 of the Rules of Operation).
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QCRs submitted by PMAFs will be published on the AQRB website.
QCRs submitted by PAFs will be reviewed by AQRB and will be published on the AQRB website, provided that AQRB’s right not to publish has not been exercised.
AQRB may publish any comment, in the nature of a disclaimer, relating to any QCR.
If AQRB publishes any firm’s QCR on its website, that firm has the right to publish that QCR on its own website provided any disclaimer, as directed by AQRB, is included in that publication.
If an audit firm considers that its lodged QCR has materially changed, it shall notify AQRB within 60 days of becoming aware of that change.
See Quality Control Report (QCR)
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See QCRs for PMAFs for the firms' lodged QCRs.
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Disclaimer
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The information in a firm's QCR has been prepared solely by that firm, and any questions about that information should be directed to that firm. AQRB (1) makes no representation as to the accuracy or completeness of such information; (2) takes no responsibility in the relation to the form or content of the QCR; and (3) accepts no responsibility for any liability, loss or damage (including indirect, consequential or economic loss or damage) or cost incurred or suffered by any person by reason of relying on such information. Please also refer to the disclaimer on the 'Legal' page of this website.
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