The aim of ACCA Quality Checked is to enhance the quality and value of the services firms provide to clients through the implementation of quality control procedures. ACCA does not conduct a technical review of the firms’ work as part of this review, however, good quality control procedures should help to maintain a consistently good standard of output while protecting firms’ reputations and the ACCA brand. The scheme promotes the adoption of practical quality control procedures that are generally considered to be best practice by the accountancy profession.
ACCA Quality Checked is based on five principles which are supported by a set of standards. On a more detailed level, quality controls have been developed to implement the standards.
To encourage firms to apply suitable quality control procedures ACCA issues an ACCA Quality Checked award. This is given to firms that demonstrate at an ACCA Quality Checked visit that they adhere to the principles and standards by applying suitable quality control to all areas of their business.