An engagement involving a public company in the United States (including an SEC-registered broker-dealer) typically must be performed in accordance with engagement quality review standards of the Public Company Accounting Oversight Board (PCAOB). Put simply, the standards require a registered accounting firm to review the quality of each engagement. This course introduces the relevant guidance as set out in PCAOB Auditing Standard (AS) 1220, Engagement Quality Review. Upon completing this course, you will be able to: State why the PCAOB requires review of engagements for quality; Identify engagements that must be reviewed for quality; Cite the qualifications required of an engagement quality reviewer; Explain key aspects of the quality review process; Summarize underlying engagement judgments and conclusions that must be evaluated by the engagement quality reviewer; Define what constitutes a significant engagement deficiency; Recall the documentation requirements for engagement quality review