> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/clearlearn-marketplace/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/clearlearn-marketplace/standards-on-auditing/standards-on-quality-control-sqc.md).

# Standards on Quality Control (SQC)

## SQC 1

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