When's the Right Time for a Full-Time Quality Control Reviewer?

Not when, but how?

Question: I want to improve my firm’s review and quality control. Do you have any suggestions?

Ed Mendlowitz responds: This is a recurring issue for most firms. Every CPA practice needs quality control. The issue is whether a dedicated quality control (“QC”) person is needed and, if not, how the QC can be done without one.

A practice is a business and every business must be run efficiently and profitably. QC is an area that I have found many firms getting tied up in and either spending nothing or much more than they should.

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A firm needs a dedicated QC person when the work load volume warrants it, especially where there are bottlenecks and backlogs because the supervisor or partner who would review the work is not readily or easily available; the scheduling becomes exceedingly difficult; and the expertise and training becomes more specialized and wider in scope.

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