Compliance staff has developed an Instruction Guide to Part 2 that provides an overview of the Part 2 process which should be reviewed prior to beginning Part 2. The SMO Self-Assessment Questionnaire is in electronic format using Qubus®, a software program that allows questions to be asked of each member and associate based on their responsibilities within their jurisdiction. A simple tutorial as well as a Qubus Users Manual with detailed explanations has been developed for members and associates to familiarize themselves with Qubus.

The questionnaire includes a module for each of the seven SMOs. To begin, access the Part 2, SMO Self-Assessment Questionnaire and enter your assigned login and password details. As you proceed, you will be asked additional questions that are relevant to your organization based on responses provided.

• SMO 3 Comparison Report - regarding the International Auditing and Assurance Board's pronouncements that have been incorporated;
• SMO 4 Comparison Report - regarding independence provisions in the IFAC Code of Ethics that have been incorporated;
• SMO 7 Comparison Report- regarding the International Accounting Standards Board's pronouncements that have been incorporated.

• Key to Relevant Questions - SMO 1
• Key to Relevant Questions - SMO 2
• Key to Relevant Questions - SMO 3
• Key to Relevant Questions - SMO 4
• Key to Relevant Questions - SMO 5
• Key to Relevant Questions - SMO 6
• Key to Relevant Questions - SMO 7