Standards on Quality Control: mandatory framework governing cost accountants' auditing, assurance, review and related professional services. The CAASB issues mandatory Standards-on Quality Control, Auditing, Review, Assurance and Related Services-under Council authority to govern cost accountants' engagements. Guidance Notes assist implementation and require justification if not followed; Technical Guides and Practice Manuals provide non authoritative practical guidance. Interpretations and General Clarifications carry the same authority as the related Standard. Standards are developed via task forces, para by para CAASB review, public exposure and Council approval; effective dates are set by the Council and legal provisions prevail over inconsistent Standards.