Quality Control Materials (QCM) Descriptions

The AICPA defines quality control materials (QCM) as materials, such as manuals or tools, intended to enable the operation of a firm's system of quality management and promote consistency in performing quality engagements. For each Advantage Audit program edition built to the AICPA QCM examination criteria, AuditFile publishes a dated Description prepared under the AICPA QCM Description Criteria (DC1–DC12): what the materials are, which standards they address (and which they do not, or not yet), how they are updated, and what user firms remain responsible for.

Program editions before 2027 were documented through per-edition user instructions inside each engagement ("About") and were covered by the 2018 AICPA quality control materials review of the Wiley Advantage Audit materials, a review type the AICPA discontinued in May 2022. See Peer Review: Update for history.