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Accounting and Corporate Regulatory Authority
Announcement

Revised Audit Quality Indicators Framework

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

29 December 2025

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

29 Dec 2025

Audit Quality Indicators (AQIs) are metrics that encompass various dimensions of an audit firm’s System of Quality Management and the audit process specific to audit engagements. AQIs are used by audit committees, regulators and audit firms to provide valuable insights into the factors influencing audit quality, including identifying trends and potential areas of concern.

As the auditing landscape evolves, ACRA conducted a comprehensive review of its AQI Disclosure Framework (Framework) in 2025. This includes applying insights gathered from its study of the linkage between certain engagement-level metrics and engagement review outcomes; considering feedback from stakeholders and studying international developments. From this review, ACRA is enhancing the Framework with three new indicators (use of technology, culture survey and restatements) and updating an existing indicator (audit hours) to address emerging risks and evolving stakeholder expectations.

Download the report here [14.2MB, PDF]

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