{"id":30399,"date":"2025-11-08T18:52:37","date_gmt":"2025-11-08T13:22:37","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30399"},"modified":"2025-11-14T14:06:01","modified_gmt":"2025-11-14T08:36:01","slug":"widening-the-scope-of-aqmm-v2-0-key-announcement","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/","title":{"rendered":"Widening the Scope of AQMM (v2.0) Key Announcement"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abe714b01e80\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abe714b01e80\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Widening_the_Scope_of_AQMM_v20_Key_Announcement\" >Widening the Scope of AQMM (v2.0) Key Announcement<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Expanded_Mandatory_Applicability_Phased_Manner\" >Expanded Mandatory Applicability (Phased Manner):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Peer_Review_AQMM_Disclosure\" >Peer Review &amp; AQMM Disclosure:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#How_the_3_Preceding_FY_Rule_Works\" >How the 3 Preceding FY Rule Works<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Essence_of_the_Update\" >Essence of the Update:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Query_on_UDIN_Preceding_FY\" >Query on UDIN &amp; Preceding FY :\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Responses_in_this_case_Impact_on_above_query_Case\" >Responses in this case: Impact on above query Case<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/#Checklist_Minimum_Expectations_in_Sample_AuditAssurance_Files\" >Checklist: Minimum Expectations in Sample Audit\/Assurance Files<\/a><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-29360\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/peer_review_lisa_dorn.png\" alt=\"peer_review_lisa_dorn\" width=\"1099\" height=\"824\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/peer_review_lisa_dorn.png 864w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/peer_review_lisa_dorn-300x225.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/peer_review_lisa_dorn-768x576.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/05\/peer_review_lisa_dorn-800x600.png 800w\" sizes=\"auto, (max-width: 1099px) 100vw, 1099px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Widening_the_Scope_of_AQMM_v20_Key_Announcement\"><\/span><span style=\"color: #000080;\"><strong>Widening the Scope of AQMM (v2.0) Key Announcement<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Earlier, AQMM was mandatory only for audit firms auditing Listed entities; Banks (other than co-operative banks, except multi-state co-operative banks); Insurance companies <em>(Firms conducting only branch audits were excluded.). <\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Expanded_Mandatory_Applicability_Phased_Manner\"><\/span><span style=\"color: #000080;\"><strong>Expanded Mandatory Applicability (Phased Manner):<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td>S. No.<\/td>\n<td>Category of Firms<\/td>\n<td>Date of Applicability (Peer Review conducted on or after)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Firms auditing the Holding\/Subsidiary\/Associate\/Joint Venture of:<br \/>\na) Listed entities<br \/>\nb) Banks (other than co-operative banks, except multi-state co-operative banks)<br \/>\nc) Insurance companies<br \/>\n<em>Note: Firms conducting only branch audits are excluded.<\/em><\/td>\n<td>April 1, 2026<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Firms (as per <em>Peer Review Guidelines, 2022<\/em>) proposing to undertake statutory audit of unlisted public companies having:<br \/>\n&#8211; Paid-up capital \u2265 \u20b9500 crores, or<br \/>\n&#8211; Annual turnover \u2265 \u20b91,000 crores, or<br \/>\n&#8211; Aggregate outstanding loans, debentures, and deposits \u2265 \u20b9500 crores (as of 31st March of preceding FY)<\/td>\n<td>April 1, 2026<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Firms proposing to undertake statutory audit of entities that have:<br \/>\n&#8211; Raised funds &gt; \u20b950 crores from public\/banks\/FIs during the review period, or<br \/>\n&#8211; Are public interest entities including certain bodies corporate or trusts<\/td>\n<td>April 1, 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Peer_Review_AQMM_Disclosure\"><\/span><span style=\"color: #000080;\"><strong>Peer Review &amp; AQMM Disclosure:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>AQMM v2.0 Mandatory Applicability: : For firms auditing Holding\/Subsidiary\/Associates\/JVs of listed entities, banks (except multi-state co-op), and insurance companies: Effective from April 1, 2026. Other categories (large unlisted public companies, entities raising public funds) : April 1, 2026 \/ April 1, 2027.<\/li>\n<li>Disclosure Requirements under AQMM v2.0 Level : The AQMM v2.0 Level of each firm will now be Displayed on the ICAI website, hosted level-wise by the Peer Review Board, and Printed on the Peer Review Certificate issued to firms.<\/li>\n<li>AQMM level will appear on ICAI website and Peer Review Certificate. Peer Review validity remains 3 years. If your firm audits a subsidiary of a listed entity anytime between 1 April 2023 and 31 March 2026, you will fall under the AQMM mandate for the next Peer Review cycle.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"How_the_3_Preceding_FY_Rule_Works\"><\/span><span style=\"color: #000080;\"><strong>How the 3 Preceding FY Rule Works<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>For Peer Review sample selection, ICAI considers UDINs generated in the 3 financial years immediately preceding the date of applicability, not balance sheet years. If mandate is effective 1 April 2026, then the review window = 1 April 2023 to 31 March 2026. All UDINs generated during this period will be extracted for sample coverage.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Essence_of_the_Update\"><\/span><span style=\"color: #000080;\"><strong>Essence of the Update: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>ICAI has broadened the mandatory AQMM framework to cover a wider spectrum of audit firms, enhancing transparency and audit quality monitoring across entities of significant public interest.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Query_on_UDIN_Preceding_FY\"><\/span><span style=\"color: #000080;\"><strong>Query on UDIN &amp; Preceding FY :\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ICAI uses preceding 3 financial years (not balance sheet years) for sample selection in Peer Review. If mandate effective 1.4.2026, then coverage period for UDIN extraction = 1.4.2023 to 31.3.2026. All UDINs generated in this window will be considered for sample selection.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Responses_in_this_case_Impact_on_above_query_Case\"><\/span><span style=\"color: #000080;\">Responses in this case: Impact on above query Case<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>In this case Current Peer Review is valid up to 31 March 2025. Next Peer Review will be after 3 years (validity cycle), likely in FY 2028. Even if you audited a subsidiary before 31 March 2025, those UDINs will still be considered in the next PR cycle because ICAI looks at UDINs for the preceding 3 FYs from the PR date. So audits done before 31.03.2025 but falling in the UDIN window will be included.\u00a0Current Peer Review up to 31.03.2025. Next Peer Review after 3-year validity : around FY 2028. If your firm audits a subsidiary of a listed entity before 31.03.2025, it will still fall under AQMM mandate for next PR cycle because:\n<ul>\n<li>ICAI looks at UDINs for preceding 3 FYs from the PR date.<\/li>\n<li>So, even if audit was done before 31.03.2025, UDIN will be in the extracted range for sample selection.<\/li>\n<\/ul>\n<\/li>\n<li>Audit work done before 31.03.2025 will still be considered in the next PR cycle if UDIN falls within the 3 preceding FY window.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_Minimum_Expectations_in_Sample_AuditAssurance_Files\"><\/span><span style=\"color: #000080;\"><strong>Checklist: Minimum Expectations in Sample Audit\/Assurance Files<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Each sample audit\/assurance file selected for Peer Review should contain the following key documents and evidences to demonstrate compliance with auditing and assurance standards, as well as PRB guidelines:<\/p>\n<ol>\n<li>Clause 8 Communication : Copy of communication under Clause 8 of Part I of the First Schedule to the Chartered Accountants Act, 1949 (intimation to previous auditor), wherever applicable.<\/li>\n<li>NOC (No Objection Certificate) : NOC from the previous auditor, in case of change of auditor, properly documented in the file.<\/li>\n<li>Engagement Letter : Engagement Letter duly signed by the client prior to commencement of the audit, clearly defining the scope and terms of the engagement (SA 210 compliance).<\/li>\n<li>Management Representation Letter (MRL) : Management Representation Letter duly signed and dated after completion of the audit (SA 580 compliance).<\/li>\n<li>Team Member Checklists : Signed checklists by audit team members for areas handled, reflecting review and supervision procedures in line with SA 220 and SQC 1\/Quality Control Standards.<\/li>\n<li>Queries and Information List : List of queries raised and information sought during audit with corresponding management responses, evidencing proper communication and audit trail.<\/li>\n<li>Audit Documentation : Comprehensive audit documentation maintained as per SA 230 (Audit Documentation) : including working papers, conclusions, and sign-offs.<\/li>\n<li>KYC and Due Diligence : KYC documents and due diligence records for all new clients, ensuring compliance with the Code of Ethics and ICAI guidelines on client acceptance and continuance.<\/li>\n<li>Evidence for Part B (Form 1) \u2013 7 Parameters : Supporting documentation evidencing compliance with the seven parameters of Part B of Form 1, such as Infrastructure; Office systems and procedures; quality control policies; staff training and competence; Review mechanisms; Audit planning and documentation; Client confidentiality and independence safeguards.<\/li>\n<li>Withdrawal Protocol (If Applicable) : In case the peer reviewer or Practice Unit is not satisfied during the process and wishes to withdraw, the PR may send a withdrawal request email to PRB. PRB will then issue a fresh list of three Peer Reviewers to the PU for continuation of the process.<\/li>\n<\/ol>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-28174\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/PR.jpeg\" alt=\"Peer Reviewer\" width=\"1123\" height=\"308\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/PR.jpeg 474w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/PR-300x82.jpeg 300w\" sizes=\"auto, (max-width: 1123px) 100vw, 1123px\" \/><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Widening the Scope of AQMM (v2.0) Key Announcement Earlier, AQMM was mandatory only for audit firms auditing Listed entities; Banks (other than co-operative banks, except multi-state co-operative banks); Insurance companies (Firms conducting only branch audits were excluded.). Expanded Mandatory Applicability (Phased Manner): S. No. Category of Firms Date of Applicability (Peer Review conducted on or &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10103],"tags":[10364],"class_list":["post-30399","post","type-post","status-publish","format-standard","hentry","category-audit","tag-scope-of-aqmm"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"file selected for Peer Review , Widening the Scope of AQMM (v2.0) under Peer Review; Peer Review &amp; AQMM Disclosure; AQMM mandate for next PR cycle, AQMM under\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"scope of aqmm,audit\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/widening-the-scope-of-aqmm-v2-0-key-announcement\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; 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