QAIP and multi-client service providers

Issues specific to multi-client service providers are not addressed in detail in international guidance, which tends to set out requirements within the "norm" of a single client and single (in-house) provider. However, multi-client service providers are more common in the UK public sector than they are internationally. In fact, such arrangements are often the norm rather than the exception, and multi-client audit services can range in scale from a unit which provides services to two similar, perhaps even related bodies, through large consortia and smaller companies to the large multi-national professional services firms. This guidance has been written in response to practitioner concerns, with input from client representative members of the IASAB, and focuses on the self-assessment process and external quality assessment.

Download the guidance on on QAIP and multi-client service providers