Quality Assurance Unit (QAU)

The Quality Assurance Unit (QAU) is the Unit which acts on behalf of the Accountancy Board in the implementation and supervision of the quality assurance process contemplated in the provisions set out in Directive 4. The primary function of the QAU is that of carrying out monitoring visits to audit firms and sole practitioners providing statutory audit services and preparing reports on those inspections for consideration by the Board. Another function of the QAU is that of monitoring of the Annual Returns submitted by practitioners and firms.