6 elements of quality control

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Can you name the 6 elements of quality control?

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 Make sure people hired are capable and competent. Continue professional education.
 Minimize likelihood of associating with unethical clients. Only accept clients that you are competent to complete.
 All about that tone at the top gang!
 Engagement is supervised and work is reviewed. Maintain confidentiality.
 Should be done by a partner. 2nd partner review required for public companies (SOX). Document the information. Peer review every 3 years.
 Main purpose is to maintain public confidence in profession. Can do tax returns for corporation, but not for corporate officers. 5 year rotation for partner. NO contingent fees, commissions, or referral fees.

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