AICPA, PCAOB, SQMS, and Circular 230 — continuously monitored, not just checked at year-end.
SAS (auditing), SSARS (review/compilation), SSAE (attestation), ET (ethics) — all tracked per engagement.
Full quality management system framework. Quality objectives, risk assessment, monitoring activities, engagement quality reviews.
For firms auditing public companies — AS 2201 (ICFR), AS 2401 (fraud), and all related standards.
Due diligence, written advice standards, competence requirements, and firm compliance procedures.