The September 2026 release of SQMTrove added the features below. Chapters 23 to 28 show them in the illustration, from 25 to 30 September 2026; earlier chapters say where a screen changed. After the release every firm has the new registers and settings; the checks on registrations and due diligence start as warnings, and signing needs a fresh code.
| Feature | What it does | Steps |
|---|---|---|
| Personal independence register | Everyone records their financial interests, loans, business, family and employment relationships and roles; each entry is checked against the audit clients, their related entities, value chain entities and the other restricted entities, and a match alerts the ethics partner. | 23.3, 23.4, 23.9, 23.10 |
| Check an entity and pre-clearance | Check a company before investing; ask the ethics partner for pre-clearance (valid 30 days); nobody decides their own request. | 23.5, 23.6, 23.11, 23.12 |
| Declarations tied to the register; joiner and ad hoc campaigns | A new statement that the register is complete, a copy of the register with each declaration, automatic exceptions for unresolved matches, and two new campaign kinds. | 23.7, 23.8, 23.14 |
| Client groups and related entities | Parents, subsidiaries, associates and sister entities; related entities worked out under the IESBA definition and added to the restricted list; circular groups refused. | 23.1, 23.2, 23.13 |
| Public interest entity rules by period start | Local PIE definitions, how each client's shares are traded, and the listed or publicly traded entity rules chosen by the engagement's period start (15 December 2026), with the disclosure and TCWG reminders. | 24.1, 24.3, 24.4 |
| FRC and ICAB registrations | The firm's and each partner's and reviewer's registration with expiry and the date checked, and a check (off, warn or block) on acceptance and reviewer appointment. | 24.5, 24.6, 26.4 |
| Client due diligence (AML / KYC) | Screenings with PEP, sanctions and adverse media checks, beneficial owners against the 5% (Nigeria) threshold, re-screening dates and a check at acceptance; the optional OpenSanctions service. | 24.7, 24.8, 24.9, 24.10 |
| A fresh two-factor code to sign | Signing the annual evaluation, completing or recording an engagement quality review and approving a high-risk acceptance ask for a new code from the authenticator app. | 24.2, 24.11 |
| External experts | Evaluation of competence, capabilities and objectivity, the expert's written confirmation of interests (required before use), restricted-list check and re-evaluation. | 25.1, 25.2, 25.3 |
| Sustainability assurance (ISSA 5000, IESSA) | Level of assurance, framework and value chain on the engagement; non-accountant practitioners; ISSA 5000 library risks; separate rotation, non-assurance services and fees; warnings on the leader's accreditation. | 25.4, 25.5, 25.6, 25.7, 25.8 |
| Tax planning | Credible basis, laws relied on, commercial substance, the stand-back test, consultation, decision and second review. | 25.9, 25.10 |
| NOCLAR register | Non-compliance with laws and regulations: discussions, evaluation of the response and the disclosure decision; cannot be deleted. | 25.11 |
| Scheduled jobs | An hourly background run for reminders, chasers by email, the independence re-check and the AuditTrove import; Settings → Scheduled jobs. | 26.1, 26.2, 26.3 |
| The engagement quality review gate with AuditTrove | AuditTrove waits for a review required in SQMTrove before the report can be dated; a report dated too early alerts the reviewer, the partner and the monitoring lead. | 26.5, 26.4 |
| Culture survey | Anonymous survey of eleven statements, results by grade and office with small groups hidden, trend, and a condition in the risk assessment. | 27.1, 27.2, 27.3, 27.4 |
| Stored transparency reports | Versions with a fingerprint, comparison, approval by a leader, publication with a PDF snapshot, then locked. | 27.5, 27.6, 27.7, 27.8 |
| Export every row | Export CSV downloads every row matching the filters (up to 200,000) and is recorded in the audit trail; long lists say when they show only the first rows. | 27.9, 16.6 |
| Complaints from outside the firm | A public form without sign-in, with anonymity, one attachment, a tracking code, an acknowledgement email and a status page. | 28.1, 28.2, 28.3, 28.4, 28.5, 28.6 |