Common situations and where the manual shows them.
| Situation | Who | Where |
|---|---|---|
| A new firm subscribes and opens SQMTrove | Managing partner | Steps 1.1–1.4, chapter 2, steps 3.1–3.3 |
| A first risk assessment under ISQM 1 | Quality lead | Chapter 5 |
| The annual independence confirmation | Ethics partner; everyone | Steps 7.1–7.6 |
| Someone inherits shares in an audit client | Ethics partner | Steps 7.4, 7.10–7.12 |
| A PIE client asks for a prohibited service | Ethics partner | Step 7.14 |
| A new high-risk client | Partners; an independent partner | Steps 8.3–8.6 |
| Allegations about a client after acceptance | Engagement partner | Steps 8.7–8.8 |
| Moving engagement records from a spreadsheet | Quality lead | Steps 9.1–9.2 |
| A listed or PIE audit needs a review | Appointer; reviewer | Steps 9.5–9.9 |
| The reviewer is external, without a login | Quality lead | Steps 9.10–9.11 |
| A difficult accounting estimate | Engagement team | Steps 9.13–9.15 |
| The FRC or ICAN announces a visit | Monitoring lead; Owner | Chapter 12, steps 3.11–3.14, chapter 16 |
| Cold reviews of completed engagements | Monitoring lead | Chapter 11 |
| Several findings with one cause | Monitoring lead | Chapter 13 |
| An anonymous concern | Anyone; complaints lead | Chapter 14 |
| The annual evaluation with a severe deficiency open | Quality lead; Owner | Chapter 15 |
| A forgotten password or a lost phone | The person; an administrator | Steps 1.8–1.12, 3.9–3.10 |
| All seats are used | Owner | Steps 3.11–3.12 |
| Working at a branch with a poor connection | Anyone allowed | Chapter 20 |
| An ISQM consultant helping several firms | Adviser | Chapter 22 |