Engagement Quality Reviews
This International Standard on Quality Management (Ireland) (ISQM (Ireland)) deals with:
(a) The appointment and eligibility of the engagement quality reviewer; and
(b) The engagement quality reviewer’s responsibilities relating to the performance and
documentation of an engagement quality review.
Current Standards
ISQM 2 (Revised May 2026)
(This ISQM (Ireland) is effective for:
(a) Audits and reviews of financial statements for periods beginning on or after 15 December
2026; and
(b) Other assurance and related services engagements beginning on or after 15 December
2026. Early adoption is permitted.)
ISQM 2 (Updated October 2024)
(This ISQM (Ireland) is effective for:
(a) Audits and reviews of financial statements for periods beginning on or after 15 December
2022; and
(b) Other assurance and related services engagements beginning on or after 15 December
2022.)
Past Standards
ISQM2 (Updated October 2023)