Continuing Professional Education · Self-Study
Quality Management: SQMS 1-3 & SAS 146 in Practice
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- SQMS 1: designing the firm's system of quality managementNot started~89 min
- The firm's risk assessment processNot started~88 min
- Governance, Leadership & Culture — Tone at the Top Made OperationalNot started~88 min
- Resources, information & communicationNot started~89 min
- Monitoring & Remediation of DeficienciesNot started~87 min
- SQMS 2 — Engagement Quality ReviewsNot started~88 min
- SQMS 3: networks, network firms & service providersNot started~88 min
- Peer review readiness: what reviewers testNot started~88 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate-level: the course assumes working audit knowledge (AU-C fundamentals) and builds the professional judgment needed to design, operate, and evaluate a firm's system of quality management under SQMS 1, SQMS 2, and SQMS 3.
- Prerequisites
- Basic audit knowledge (AU-C fundamentals).
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-21
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. SQMS 1: designing the firm's system of quality management | 9,301 | 20 | 88.7 min · 1.5 credits | 1 credit |
| 2. The firm's risk assessment process | 9,254 | 20 | 88.4 min · 1.5 credits | 1 credit |
| 3. Governance, Leadership & Culture — Tone at the Top Made Operational | 9,146 | 20 | 87.8 min · 1.5 credits | 1 credit |
| 4. Resources, information & communication | 9,320 | 20 | 88.8 min · 1.5 credits | 1 credit |
| 5. Monitoring & Remediation of Deficiencies | 9,065 | 20 | 87.4 min · 1.5 credits | 1 credit |
| 6. SQMS 2 — Engagement Quality Reviews | 9,222 | 20 | 88.2 min · 1.5 credits | 1 credit |
| 7. SQMS 3: networks, network firms & service providers | 9,119 | 20 | 87.7 min · 1.5 credits | 1 credit |
| 8. Peer review readiness: what reviewers test | 9,238 | 20 | 88.3 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice, audit guidance beyond the professional standards, or authoritative interpretation of those standards. Verify all requirements against the current primary authorities: the AICPA Professional Standards (SQMS 1, SQMS 2, SQMS 3, AU-C) and applicable peer review standards. Standards and regulations change; this course reflects research conducted in September 2026.