AS 3905.15:1998

$43.55

Quality system guidelines – Guide to AS/NZS ISO 9001:1994 for the accountancy profession

Published By	Publication Date	Number of Pages
AS	1998-10-05	55

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Category: AS

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Description

Provides guidance for the accountancy profession on the application of quality system Standard AS/NZS ISO 9001:1994. The application of the various quality system elements is described in terms common to the accountancy profession and typical examples in the accounting environment are included.

Scope

This International Standard specifies quality system requirements for use where a supplier's capability to design and supply conforming product needs to be demonstrated.

The requirements specified are aimed primarily at achieving customer satisfaction by preventing nonconformity at all stages from design through to servicing. This International Standard is applicable in situations when a) design is required and the product requirements are stated principally in performance terms, or they need to be established, and b) confidence in product conformance can be attained by adequate demonstration of a supplier's capabilities in design, development, production, installation and servicing. 2 NOTE 1 For informative references, see Annex A.

The Scope varies from AS/NZS ISO 9001 to AS/NZS ISO 9003. The key differences between the three Standards is the quality system requirements described in Clause 4 of each Standard. Clause 4 contains 20 subclauses (Clauses 4.1 to 4.20), however the number of subclauses that actually apply is different for each Standard.

In AS/NZS ISO 9001, all 20 subclauses apply. This Standard is used where an accounting organization needs to demonstrate its capability in design, development, production, installation and servicing. It also applies to those accounting organizations whose product is design or could be described as intellectual property, e.g. a consultancy service.

The terms design and development are covered by the guidance given in Clause 4.4, process control/production in Clause 4.9, and servicing in Clause 4.19. However, installation is not directly covered by any specific clause. The need for installation could arise when, say a software program is developed by an accounting organization and subsequently installed in the client's premises. A training program could be another example of 'installation'.

In AS/NZS ISO 9002, only 19 subclauses apply and these are identical to AS/NZS ISO 9001. It excludes the design/development Clause. This Standard applies generally where the small business is supplying products on the basis of established capabilities in production and installation.

In AS/NZS ISO 9003:1994, only 16 subclauses apply. This Standard applies generally where the business is supplying products on the basis of established inspection and test capabilities, and as noted earlier, it is unlikely that this will apply to an accounting organization.

Additional information