Introductory Guide to International Standard on Quality Management (ISQM) (UK) 1

The guide is not a comprehensive discussion of the requirements of the standard. Members are advised to read the standard and may find the "ISQM 1 First-time Implementation Guide", non-authoritative guidance produced by the International Auditing and Assurance Standards Board (IAASB) to be useful, although please bear in mind that this is international guidance and that there  are additional UK requirements that need to be considered (shown in grey in the UK standard).