| ISQM 1.20–22 Roles | Role assignments with experience, authority, time, direct line and acknowledgement; leadership evaluations (chapter 4) |
| ISQM 1.23–27 Risk assessment process | Required objectives (locked) and firm objectives; risks scored for likelihood and effect; responses; links; conditions and changes; heat map; traceability; gaps; published versions (chapter 5) |
| ISQM 1.29, 34(a)–(b) Ethics | Campaigns reconciled to the people register; on-behalf declarations; exceptions; breaches; threats; gifts; non-assurance services; fee dependency; rotation and firm tenure; restricted list (chapter 7) |
| ISQM 1.30, 34(d) Acceptance and continuance | Clients with PIE status; acceptance decisions with independent approval of high-risk engagements; information after acceptance (chapter 8) |
| ISQM 1.31, 34(f); ISQM 2; ISA 220 (Revised) | Engagement register and import; review determination; reviewer eligibility; the ISQM 2.25 review; external reviewers; consultations; differences of opinion; automatic findings (chapter 9) |
| ISQM 1.32 Resources | People register; CPD against ICAN and ANAN rules; competence; capacity; appraisals; technology; methodology; service providers (chapter 6) |
| ISQM 1.33, 34(e) Information and communication | Policies with versions and acknowledgements; communications log; audit committee communications; regulatory calendar; transparency report draft (chapter 10) |
| ISQM 1.34(c) Complaints and allegations | Speak-up with an anonymous option; confidential register; findings for substantiated complaints (chapter 14) |
| ISQM 1.35–47 Monitoring and remediation | Plan (1.37 matters); activities and inspections with objectivity checks; partner cycle; external inspections; findings; deficiencies with severity and pervasiveness; root cause analysis; remedial actions with tests; report to leadership (chapters 11–13) |
| ISQM 1.53–56 Evaluation | Evidence as at the evaluation date; component and overall conclusions limited by open deficiencies; signature by the individual with ultimate responsibility; locked record with fingerprint (chapter 15) |
| ISQM 1.57–60 Documentation | Inspection pack; quality indicators; CSV export of every register; evidence files with versions; sealed audit trail (chapters 16, 21) |