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ISQM (Ireland) 2

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.

Effective Date

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
Early adoption is permitted.

Current Standard

ISQM2 (Updated October 2023)

Past Standard