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Background

Background

Quality Assurance visits are well established in the UK and Ireland. ACCA has reviewed the systems and procedures of a large number of firms and the majority of these considered it to be a useful service, whether or not they had achieved the standard required to receive the award.

In common with the previous Quality Checked Seal scheme, ACCA Quality Checked involves ACCA compliance officers visiting firms to review their systems and advise them on practical measures that will help minimise the risks they face and improve the service they offer clients. These best practice procedures are appropriate to all small and medium sized firms of accountants and to a wide range of professional services. ACCA Quality Checked reviews will not cover compliance with ACCA's Rulebook, nor the quality of regulated work such as audit work in the UK and Ireland. This is covered by separate monitoring processes which vary from country to country. However, firms must have satisfied any monitoring process which applies to them before ACCA Quality Checked can be awarded.

Recommendations made at ACCA Quality Checked visits are designed to be practical and tailored to the size, nature and circumstances of each firm. All firms should find the recommendations helpful and ACCA believes all firms are capable of reaching the standard required for ACCA Quality Checked.

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