An association requires that all its member firms adopt a specific set of quality control policies and procedures that were created by the association, that the association has determined are compliant with International Standards on Quality Control 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.Failure to comply will result in a cessation of client referrals.Would the firms in the association be considered to be sharing common quality control policies and proceduresif no, why not, and if yes, why?