International Standard on Quality Management 1 - ISQM 1

We have established a system of quality management designed to ensure that the firm and its personnel comply with professional standards and applicable legal and regulatory requirements and that reports issued by the firm or engagement partners are appropriate in the circumstances.
Designated personnel within the firm who have responsibility for the system of quality Management have an understanding of the entire text of ISQM1. We comply with all relevant requirements of the standard as well as any other policies and procedures required (due to particular matters or circumstances) to meet the objectives of the standard.
The firm’s system of quality control includes policies and procedures addressing each of the following elements:
• Leadership responsibilities for quality within the firm.
• Relevant ethical requirements.
• Acceptance and continuance of client relationships and specific engagements.
• Human resources.
• Engagement performance.
• Monitoring.
Both here and in the appendices to this part of the procedures manual we have documented our policies and procedures and communicated them to the partners and staff.
This documentation:
• Provides evidence of the operation of each element of the system of quality control;
• Shall be retained for a sufficient period of time to enable those who monitor the procedures to evaluate the firm’s compliance with its system of quality control; and
• Includes complaints and allegations made against the firm and how we responded.