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Quality Assurance Manual (QAM)

Author: CPA Canada


The members of the Ordre des CPA du Québec who wish to use a Corporate Passport or the CPA Promo to pay for an annual subscription to this tool must order directly through the Ordre des CPA du Québec’s Website and not via the CPA Canada Website. Please note that an annual subscription grants a basic licence for 5 users.

The Quality Assurance Manual has been substantially rewritten and expanded to address the changes in the requirements of the Canadian Standard on Quality Control (CSQC 1) and Canadian Auditing Standard 220, which addresses quality control for an audit of financial statements.

Timely updates of this service keep you current with new requirements, best practices and cost-effective strategies for managing your firm’s quality control policies and procedures. 

November 2018 Update

Update #10

This update includes three new sample policies (all best practices) that cover topical subjects not previously addressed in this manual.

The following outlines the material updated in this edition of QAM.

Introduction 2, Part B — Sample Quality Assurance Manuals and Appendices

  • Tables have been added to provide practitioners and firms with guidance on additional policies to consider when moving from one sample manual to another.

Part A — Requirements and Solutions

  • Chapter 1 has been revised to outline the four major activities required by the firms in establishing a system of quality management. Minor changes have also been made to the discussion of professional skepticism.
  • Chapter 3 has been revised to include who is responsible for the three new best practice sample policies.
  • Chapters 6, 7 and 13 have been revised to include the three new sample policies relating to the following:
    • Use of social media;
    • Sexual harassment; and
    • Awareness of fraud or material non-compliance with laws and regulations.

Part B — Sample Quality Assurance Manuals and Appendices

  • Part B manuals and appendices have been revised to include three new policies on the use of social media, sexual harassment, and awareness of fraud or material non-compliance with laws and regulations.
  • Appendix C (Confidentiality and Non-Solicitation Agreement). This appendix has been revised to identify the non-solicitation paragraph as being optional.
  • Appendix I (Hiring an External Person to Perform an Engagement Quality Control Review (EQCR)). The letter has been updated.

Part C — Practice Aids

  • Practice Aid 5.01 (Assurance Engagement Acceptance Form — Detailed) and
  • Practice Aid 5.02 (Assurance Engagement Continuance Form — Detailed) have been revised. The independence requirements have been updated to include all the relevant independence requirements relating to non-listed assurance engagements.

Word Files for Customization

The sample manuals, appendices and practice aids are also provided in Word format to facilitate their customization for your Firm's sample quality assurance manual.

Notice to Quebec CPAs: Also consult the Quality Control Program

CPAs should note that the Quality Assurance Manual (QAM) is developed by CPA Canada and that some documents must be adapted to take into account the Quebec regulation.

CPAs interested by the questionnaires, checklists and letter templates presented in the QAM can purchase the Quality Control Program developed by the Ordre des comptables professionnels agréés du Québec based on the Quality Assurance Manual published by CPA Canada (2012 edition). The program includes all the tools presented in the QAM adapted to the Quebec regulation.


The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

QAM will help your firm:

  • Understand the requirements of CSQC 1 and CAS 220
  • Develop a customized Quality Assurance Manual for your firm 
  • Assign leadership roles 
  • Document your firm’s ongoing compliance with its quality control policies 
  • Organize, perform and prepare monitors’ reports for:
    • ongoing policy monitoring (OPM)
    • completed file monitoring (CFM) 
  • Continually improve your firm’s system of quality control


Designed to help firms comply with the specific requirements of the quality control standards and develop and document their own policy manuals and systems of quality control, the CPA Canada’s comprehensive Quality Assurance Manual (QAM) includes:

  • Sample Quality Assurance Manuals — Four sample manuals — Sole Practitioner with No Staff; Sole Practitioner with Staff; Small or Medium-Size Partnership; and Partnership with Audits of Listed Entities/Reporting Issuers — with sample policies and procedures, cross-references to the standards and highlighted optional ‘best practice’ policies (Part B).
  • Commentary and Guidance — 16 comprehensive chapters including commentary on each sample policy, the quality control objectives, risks and strategies, independence and ethics and the roles and responsibilities of the firm’s leaders (Part A).
  • Templates (Microsoft Word) — includes Word files of the sample manuals and supporting worksheets, report layouts, engagement letters and other practice aids that can help your firm design, implement and maintain a firm-specific system of quality control (Part C).

Table of Contents

  • Introduction
  • A Quality Management System for Firms
  • Commitment to Quality Work
  • Leadership and Culture
  • Relevant Ethical Requirements
  • Client Acceptance/Continuance
  • Human Resources
  • Engagement Performance
  • The Need to Consult
  • Engagement Quality Control Reviews
  • Differences of Opinion
  • Engagement Documentation
  • Monitoring 
  • Complaints and Allegations
  • Listed Entities/Reporting Issuers
  • Summary of Possible Compliance Documentation
  • Summary of Common Engagement File Deficiencies

Target Clientele

CPAs in public practice

Available in other language

Manuel d’assurance de la qualité

Full description

Nº 00110 / Internet

Edition year : 2018
Availability date : 2019-01-14
Delivery time :

Details and fee schedule

Price before taxes CPA member Non-member
À la carte $120.00 $210.00
CPA passport 360 PDC N/A
Multi-CPA passport 300 PDC N/A
Multi-user passport 300 PDC 525 PDC
CPA Promo 360 PDC N/A