ISQM (UK) 2

ISQM (UK) 2

Engagement Quality Reviews

Current edition

Issued July 2021 (Updated September 2025)

Links to PDFs open in new tabs
Name ISQM (UK) 2 (Issued July 2021) (Updated September 2025)
Publication date 25 September 2025
Type Standard
Format PDF, 629.5 KB

Superseded editions

Issued July 2021 (Updated March 2023)

Effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022; and effective for other assurance and related services engagements beginning on or after 15 December 2022.
Name ISQM (UK) 2 (Issued July 2021) (Updated March 2023)
Publication date 17 March 2023
Effective from 15 December 2022
Format PDF, 642.3 KB
Issued July 2021

Effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022; and effective for other assurance and related services engagements beginning on or after 15 December 2022.
Name ISQM (UK) 2 (Issued July 2021)
Publication date 9 July 2021
Effective from 15 December 2022
Type Standard
Format PDF, 1.7 MB

Topics

Types

Back to top