startQuality Management and latest Master Packs versions
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Quality Management and latest Master Packs versions

CCH Audit Automation
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    Introduction

    New quality management standards were published by the FRC in July 2021 moving the emphasis away from quality control to a more proactive quality management system.

    The new standards are:

    • International Standard on Quality Management (UK) 1 – Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (ISQM (UK) 1); and
    • International Standard on Quality Management (UK) 2 – Engagement Quality Reviews (ISQM (UK) 2); and
    • International Standard on Auditing (UK) 220 (Revised July 2021) – Quality Management for an Audit of Financial Statements (ISA (UK) 220).

    The standards are generally effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022, however Systems of quality management in compliance with this ISQM1 is required to be designed and implemented by 15 December 2022 and the evaluation of the system of quality management required by paragraphs 53–54 of this ISQM (UK) is required to be performed within one year following December 15, 2022. Early adoption is strongly encouraged.

    Our methodology content providers Mercia and Croner-i will be updating their Practice Manuals to assist your firm’s compliance with the standards. We continue to work closely with them to ensure that we produce accurate and timely audit documentation which will enable you to carry out high quality audit engagements.

    Methodology Providers

    Mercia

    Mercia Service provider quality statement

    Mercia have produced a quality control manual to help firms ensure that all the relevant risks and their responses are adequately documented. Details can be found here.

    Mercia content mapping to CCH Audit Automation

    Croner-I (PCAS)

    Croner-I Service provider quality statement

    Croner-I have created a quality control manual to help firms ensure that all the relevant risks and their responses are adequately documented. Details can be found here.

    PCAS content mapping to CCH Audit Automation

    Latest Master Packs versions available in CCH Audit Automation (as from Nov 2025)

    MERCIA PCAS CCH

    IMER 21 - Mercia Company Audit Pack Version 21

    IPCAS 21 - PCAS Company Audit Pack Version 21

    IFULL 16 - CCH Company Audit Pack Version 16

    IMERG 21 - Mercia Group Audit Pack Version 21

    PAAPCH 19 - PCAS Charity Audit Pack Version 19

    IGROUP 16 - CCH Group Audit Pack Version 16

    MERPEN 14 - Mercia Pension Audit Pack Version 14

    PAAPPEN 17 - PCAS Pension Audit Pack Version 17

    CCHCH 17 - CCH Charity Audit Pack Version 17

    MERCHA 19 - Mercia Charity Audit Pack Version 19

    PCASAD 13 - PCAS Academy Audit Pack Version 13

    CCHLLP 15 - CCH LLP Audit Pack Version 15

    MERLLP 14 - Mercia LLP Audit Pack Version 14

    PCASNA 18 - PCAS Audit Exemption Pack Version 18

    IPEN 11 - CCH Pension Audit Pack Version 11

    MERACD 13 - Mercia Academy Audit Pack Version 13

    IPENEM 10 - CCH Pension Audit Pack Earmarked Scheme Version 10

    MERAEX 20 - Mercia Audit Exemption Pack Version 20

    LAP 15 - CCH Limited Assurance Audit Pack Version 15

    NONAUD 25 - CCH Audit Exemption Pack Version 25

    ISMALL 12 - CCH – Small Company Audit Pack Version 12*
    * No longer used with ISA315 revised standard (from November 2022)

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