s a Public Accounting firm, Rafaqat Babar & Co. (RBCO) requires to have a system of quality control over its auditing practice. These controls are embedded as part of Rafaqat Babar & Co.'s day- to-day activities. The quality control system is in compliance with International Standards on Quality Control (ISQC1), Quality Control for Firms that Perform Audits and Reviews of historical financial information, issued by the Institute of Chartered Accountants of Pakistan (ICAP). The ICAP standards and requirements and, therefore, Rafaqat Babar & Co.'s quality control system, encompass the following six elements of quality control: Leadership Responsibilities for quality within the firm ethical requirements acceptance and continuance of client relationships and specific engagements human resources engagement performance monitoring. The policies and procedures manual sets out the principles, policies and procedures adopted by the firm to achieve a sustainable chartered accountant firm by defining the rules and procedures for audit reports issued and tax returns prepared and whether they have an accurate representation of the information provided to us by our clients. This manual further insures increasing workforce competence and commitment to work in a professional environment.