This third edition of the guide features enhancements to the two sample manuals, as well as other refinements for clarity and consistency with International Standard on Quality Control (ISQC) 1. The guide contains the requirements set out in ISQC 1 in addition to implementation guidance, including discussion material and an integrated case study that can be used as the basis for education and training.

She serves as the Head of International Relations at TÜRMOB (Union of Chambers of Certified Public Accountants of Türkiye), where she has led global engagement efforts since 2010. She was a Technical Advisor to the IFAC Professional Accountants in Business (PAIB) Advisory Group (2019-2025) and a PhD candidate in Business Administration at Ankara University. Her academic and professional work focuses on sustainability reporting and the evolving role of the accountancy profession.

As an accredited trainer at TÜRMOB’s Continuous Professional Development and Training Center (SÜRGEM), she delivers specialized programs on sustainability reporting. She also actively represents TÜRMOB in international policy forums and contributes to shaping global sustainability practices through education, advocacy, and collaboration.

Yahya Arıkan is the Secretary General of TÜRMOB (Union of Chambers of Certified Public Accountants of Türkiye), with a distinguished career spanning over four decades. A Certified Public Accountant since 1979, he is the founding Chairman of the Istanbul Chamber of CPAs (ISMMMO), the largest chamber under TÜRMOB, and served as its President for 26 years. In recognition of his contributions, he was named Honorary Chair of ISMMMO.

He has held key leadership roles within TÜRMOB, including Deputy President (2004–2008), Chair of the Anti-Unfair Competition Board (2008–2016), and Secretary General (2016–2022, reappointed in 2024). He has authored over 100 professional articles, more than 20 books, and hosted various programs to enhance public understanding of finance and accounting.

A graduate of the Istanbul Academy of Economic and Commercial Sciences, he also holds a master’s degree in business administration from Maltepe University. He remains a leading voice in shaping the future of the profession in Türkiye and beyond.

Public sector accounting (PSA) and reporting underpin the effectiveness of a public financial management (PFM) system and practice. Enhanced budget accountability and control, transparency of public finances and effective management of assets and liabilities/debt can only be achieved through accurate and reliable financial accounting and reporting.

Global Audit & Assurance Quality Excellence Leader at Deloitte Global

Ms. Jennifer Haskell is Deloitte's Global Audit & Assurance (A&A) Quality Excellence Leader and sits on the senior leadership team of the Deloitte Global A&A CEO. Working with Deloitte member firms, she oversees global standard-setting and regulatory activities; development of A&A methodologies and related guidance, including sustainability assurance; and quality oversight of related tools and technologies. On behalf of Deloitte Global, Ms. Haskell interacts with audit and securities regulators including IFIAR, CEAOB, and IOSCO Committee 1.

Prior to her current role, Ms. Haskell was the Chief Auditor of Deloitte & Touche LLP, overseeing the US member firm's A&A Services team in the professional practice network. She was a member of Deloitte & Touche LLP's board from 2020 – 2022. In August 2024, Ms. Haskell became the chair of the Standards Setting Working Group of the Global Public Policy Committee. She has previously served as Deloitte's representative on the AICPA's Assurance Services Executive Committee and its Auditing Standards Board. She was the technical advisor to Deloitte's IAASB representative from 2005 – 2008.

Ms. Haskell is a certified public accountant in Massachusetts and Connecticut, and a member of the AICPA. She graduated from the College of the Holy Cross in Worcester, Massachusetts with a degree in Economics and Accounting.

Piyush S. Chhajed is a Chartered Accountant with 25 years of experience in auditing, tax litigations, and advisory services. He is on the board of various listed companies and is a member of the External Advisory Committee for Asset Reconstruction Company of Reserve Bank of India. At the Institute of Chartered Accountants of India, he is a second term Central Council Member and currently the Chairman of Direct Tax Committee and Vice Chairman of Expert Advisory Committee. He has served on all the ICAI standing committees: Executive, Examination & Finance, showcasing his multifaceted understanding of the profession.

Mr. Chhajed was a Member of the Working Committee for the ASEAN Federation of Accountants (AFA) and is currently a Member of the South Asian Federation of Accountants (SAFA) committee to study fiscal regimes and other statutory requirements of business in the South Asian Association for Regional Cooperation (SAARC) countries.

Mr. Chhajed is a Fellow member of ICAI and holds a Diploma in Information Systems Audit (DISA). He is a regular contributor to direct tax publications, helping shape the discourse within the taxation community.

Kristie brings two decades of experience in the audit profession to her role at the IAASB in October 2024. Prior to joining the IAASB, she was a Director at Deloitte Canada, leading a variety of audit quality initiatives, including implementing global audit methodologies, coordinating external and internal inspection programs, managing audit engagement coaching programs, and overseeing subject matter expert teams. Previously, she worked as a regulator with the Public Company Accounting Oversight Board (PCAOB) in New York City, performing inspections in the U.S. and around the world.

Kristie is a Certified Public Accountant (CPA) in the U.S. (New York and Illinois) and a Chartered Professional Accountant (CPA, CA) in Canada (Ontario).

Follow Kristie on LinkedIn

Wenjing Shi works in the Professional Standards and Technical Guidance Department of the Chinese Institute of Certified Public Accountants (CICPA). She is mainly in charge of researching and developing auditing and assurance standards and guidance for CPAs in China.

Ms. Shi earned her bachelor's degree and master's degree in accounting from Shandong University in China. She is a member of the CICPA.