Statements on Quality Control Standards (SQCS) are currently found in SQCS 8 and were effective January 1, 2012. They are presently in QM section 10A (previously codified as QC Section 10). The new Quality Management Standards are replacing these. Review the current requirements, the new Statements on Quality Management, and how this will impact sole practitioners and small firms. These new standards add additional components to a system of quality management and are required to be designed and implemented by December 15, 2025; an evaluation of the system of quality management is to be performed within one year following December 15, 2025.