ISQM (UK) 2

ISQM (UK) 2

Engagement Quality Reviews

Current edition

Issued July 2021 (Updated March 2023)

Effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022; and effective for other assurance and related services engagements beginning on or after 15 December 2022.

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Name	ISQM (UK) 2 (Issued July 2021) (Updated March 2023)
Publication date	17 March 2023
Effective from	15 December 2022
Format	PDF, 642.3 KB

Superseded editions

Issued July 2021

Effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022; and effective for other assurance and related services engagements beginning on or after 15 December 2022.

Name	ISQM (UK) 2 (Issued July 2021)
Publication date	9 July 2021
Effective from	15 December 2022
Type	Standard
Format	PDF, 1.7 MB