This research aimed to know the impact of leadership responsibilites for quality within the firm with other elements of ISQC 1 and give recommendations to improve compliance of quality control standard of Public Accounting Firm X (PAF X) to ISQC 1. Research method used in this research is mixed method through survey and case study. Result of survey was analyzed using SEM to test relationship among elements of ISQC 1. For case study, current quality control standards of PAF X were compared to ISQC 1 for gap analysis. Result of survey imply that leadership responsibilities for quality within firm has positive relationship with compliance to relevant ethical requirements. Compliance to relevant ethical requirements has positive relationship to other elements of ISQC 1 except for human resources. Result of case study approach are recommendations to PAF X to modify quality control’s policies and procedures by adding policies, procedures and attachments for elements of PAF X quality control standard. Modified quality control standards of PAF X should be communicated to every personnel at PAF X. Policies and procedures regarding human resources must be emphasized since compliance with relevant ehical requirements does not encourage compliance to human resources policies and procedures.

Keywords : policies; procedure; control; quality; standard