The GCAS Board takes ultimate responsibility for the system of quality control and expects the leadership team to coordinate all human and financial resources to achieve the objective of Delivering Excellence!

Relevant Ethical Requirements

GCAS clearly communicates and monitors independence requirements for all staff through the use of an annual independence certification process and in the selection of each engagement team. A deliberate effort is made to identify and evaluate any threats to independence.

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Acceptance and Continuation of Clients and Specific Engagements

GCAS considers client integrity and its associated risks for each engagement. In the performance of each engagement GCAS documents its understanding of the services to be performed and also considers:

  • the competencies of the team to be assigned
  • the resources to be expended on the engagement
  • the legal and ethical issues relevant to the engagement

Human Resources

GCAS engages in a recruitment process that seeks to attract and retain personnel who possess the appropriate aptitude and attitude. A professional development program is designed to address core competencies with an evaluation process that is used to measure the application of these core competencies to determine compensation and advancement.

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Engagement Performance

GCAS establishes policies for supervision, review and consultation on each engagement, as well as, polices relating to the documentation of evidence gathered to support conclusions reached. Any evidence gathered and/or documented is treated as confidential and protocols are designed to ensure the safe custody, integrity, access and retrieval. GCAS uses risk-based criteria to select engagements for an Engagement Quality Control Review (EQCR).


The GCAS Director is responsible for the ongoing monitoring of the system of quality control and develops a plan for corrective action for any noted deficiencies. GCAS uses an Excellence Scorecard to provide a dashboard view of its professional activities and financial resources. An annual report is provided to the GCAS Board regarding whether the system of quality control has enabled Delivering Excellence!

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Delivering Excellence