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Published by Marcos Felice

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Published by: Marcos Felice on Aug 10, 2011
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Guide to QualityControl or Small-and Medium-SizedPractices
Small and Medium Practices CommitteeInternational Federation o Accountants545 Fith Avenue, 14th FloorNew York, NY 10017 USA This Implementation Guide was prepared by the Small and Medium Practices Committee o theInternational Federation o Accountants (IFAC). The committee represents the interests o proessionalaccountants operating in small- and medium-sized practices and other proessional accountants whoprovide services to small- and medium-sized entities. This publication may be downloaded ree o charge rom the Publications and Resources area o the IFACwebsite:http://web.iac.org/publications. The approved text is published in the English language. The mission o IFAC is to serve the public interest, strengthen the worldwide accountancy proession andcontribute to the development o strong international economies by establishing and promoting adherenceto high-quality proessional standards, urthering the international convergence o such standards andspeaking out on public interest issues where the proession’s expertise is most relevant.For urther inormation, please emailpaulthompson@iac.org.Copyright © August 2011 by the International Federation o Accountants (IFAC). All rights reserved.Permission is granted to make copies o this work provided copies are or use in academic classrooms or orpersonal use and are not sold or disseminated and provided that each copy bears the ollowing credit line:
“Copyright © August 2011 by the International Federation o Accountants (IFAC). All rights reserved. Used with permission o IFAC. Contact  permissions@iac.orgor permission to reproduce, store, or transmit this document.” 
Otherwise, written permission rom IFAC is required to reproduce, store, or transmit, or make other similaruses o, this document, except as permitted by law. Contactpermissions@iac.org.ISBN: 978-1-60815-097-7
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