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SubscribePCAOB Posts Latest Staff Videos on New Quality Control Standard in Continued Efforts To Help Firms With Implementation
Washington, DC, Apr. 17, 2025
The PCAOB has posted a new set of staff presentation videos designed to help firms implement four components of their quality control (QC) system under QC 1000, A Firm’s System of Quality Control.
Led by staff in the PCAOB’s Office of the Chief Auditor, the presentations are the latest in a series of videos aimed at assisting firms with the implementation of QC 1000. They cover the following topics:
- Acceptance and continuance: This component of a firm’s QC system addresses the processes when considering whether to accept or continue an engagement.
- Engagement performance: The engagement performance component of a firm’s QC system encompasses the activities of firm personnel and other participants in all phases of the design and execution of an engagement.
- Governance and leadership: The governance and leadership component of a firm’s QC system addresses the environment that enables the effective oversight and operation of the QC system and directs the firm’s culture, decision-making processes, organizational structure, and leadership.
- Information and communication: This component addresses a firm’s processes for obtaining, generating, and using information to enable the design, implementation, and operation of the QC system and the performance of its engagements, and for communicating information within the firm and to external parties on a timely basis.
Additional implementation-related videos, resources, and tools can be found on the Implementation Resources for PCAOB Standards and Rules page. Additionally, firm personnel with questions about implementing the new QC standard can contact PCAOB staff via our website or by phone at (202) 591-4395.