Evaluations of Quality Control Materials (QCM)

The National Peer Review Committee was previously responsible for the administration of Quality Control Materials (QCM) Reviews performed under peer review standards. Guidance for performing and reporting on QCM Reviews was eliminated from peer review standards in 2022. Any documents related to QCM Reviews are no longer current and thus no longer made available.

Peer reviewers may encourage their peer review clients to obtain the results of examinations performed under the SSAEs on QCM (especially on the QCM content and a description of the content), when available, directly from their QCM provider. The results of these examinations are intended to help a user firm address the risks associated with the use of QCM and to monitor a firm’s practice. 

For more information on how to evaluate QCM in peer reviews, see the May 2022 Reviewer Alert.

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