Whereas in the past the use of quality management systems was often more informal and less documented, from now on SQMS 1 sets stricter requirements for documentation, burden of proof and risk management. This means that accounting firms can no longer rely on “gut feeling” or verbal agreements, but must be able to demonstrate how they structurally safeguard quality. SRA, umbrella organization to which 80% of Dutch licensed accounting firms are affiliated, plays a crucial role in this transition. We spoke with Jirina van Daal, Manager of Professional Practice at SRA, about the challenges involved in the rule change, communication to the firms and the role of WoodWing Scienta in this process.
SQMS 1 (Standard for Quality Management) replaces SQSC 8 and introduces a different way of working. Whereas SQSC 8 left room for informal systems and knowledge “in people's heads”, SQMS 1 requires structural documentation, demonstrable risk assessments and clear links between risks, measures and evaluations.
According to Jirina, the key lies in the burden of proof: “What offices may have done well before, now needs to be formalized. That means identifying risks, naming measures, evaluating them, and being able to show that the system actually works in practice.”
Many smaller and medium-sized accounting firms experience the new obligations as complex and labor-intensive. To prevent every office from having to reinvent the wheel, SRA developed a risk control framework. This Excel-based tool helps firms identify relevant risks and take the first steps toward an SKM1-proof system.
In addition, SRA actively communicates the changes through handouts, newsletters, webinars, and case studies. A growing online file contains both explanations of the SQMS 1 regulations and practical experiences of offices. Jirina emphasizes the importance of sharing relevant knowledge in all phases of the implementation of the new SQSM 1 regulations: “We therefore call on firms to share not only successes, but also failures. This is how we help each other move forward.”
Excel, while providing a starting point, is not sufficient as a tool for the structural assurance that SQMS 1 requires. This is where WoodWing Scienta comes in. In partnership with SRA, WoodWing developed an integrated solution that links handbooks, risks, measures, and assessments directly into one system. Scienta enables organizations to regain control of their quality management. Automated workflows provide them with the necessary overview, ensure that tasks are structurally safeguarded, and keep them in firm control of their processes.
For firms working with Scienta, this is a benefit that should not be underestimated. Indeed, it means that the existing SRA handbooks can be easily linked to SQMS 1 risks and measures; something that will eventually (after the introduction of SQMS 1 on January 1, 2026) be offered as a standard link in Scienta. Adjustments to the handbook are made automatically, keeping quality systems up to date. For new users, Scienta provides an uncluttered environment that prevents SQMS 1 from being reduced to a checklist, but instead helps keep the quality management system and the practice of managing quality ‘alive’.
Jirina describes it as follows: “With Scienta, we offer offices not just a tool, but also efficiency and certainty. It prevents double work, makes links automatic, and saves time in capturing evidence.”
The SQMS 1 regulations will take effect Jan. 1, 2026, for licensed accounting firms and Jan. 1, 2027, for firms that perform only composition engagements. While some larger organizations are already well advanced in terms of preparing for the rule change, many others, especially smaller firms, are still at the beginning.
SRA has recognized this problem and is actively supporting this particular group of firms with clear communication and practical tools. At the same time, Jirina emphasizes that a timely start is essential: “It is not a one-time exercise. SQMS 1 really requires a continuous process of planning, implementing, evaluating and improving.”
The transition from SQSC 8 to SQMS 1 means more administrative pressure, but also an opportunity for the accountancy sector to professionalize quality management. With a risk control framework, options for solid knowledge management and easy knowledge sharing and support through WoodWing Scienta, SRA ensures that firms do not have to take this step alone.
By no longer viewing quality assurance as a checklist but as an integral, demonstrable system, the trust of regulators, clients, and society grows. The message is clear: even though accountancy regulations are changing and causing problems and stress for accountancy firms, with the right support, SQMS 1 becomes more than just an obligation – it will be a valuable tool for quality and transparency.