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The proposed interpretation is to advise CPA firms that documentation would ordinarily be required to demonstrate a firms's compliance with its quality control policies and procedures.
Accounting -- Quality control
Accounting | Taxation
American Institute of Certified Public Accountants. Quality Control Standards Committee, "Proposed interpretation of quality control standards : documentation of compliance with a system of quality control;Documentation of compliance with a system of quality control" (1982). Statements of Position. 441.