Docket 046: Quality Control

Releases and Rule Filings

Releases and Rule Filings
Release or Rule Filing No. Description Date
Release or Rule Filing No. 2024-005 (PDF) Final Rule Date May 13, 2024
Release or Rule Filing No. 2022-006 (PDF) Proposed Rule Date Nov. 18, 2022
Release or Rule Filing No. 2019-003 (PDF) Concept Release Date Dec. 17, 2019

Supplemental Materials

Supplimental Materials
Description Date
Chair Williams’ Statement on New Quality Control Standard by Erica Y. Williams, Chair May 13, 2024
Statement on the QC 1000 Adoption – Demise to Audit Competition by Christina Ho, Board Member May 13, 2024
To Do Better... by Kara M. Stein, Board Member May 13, 2024
Statement In Support of QC 1000 by Anthony C. Thompson, Board Member May 13, 2024
Statement in Support of the Adoption of QC 1000, A Firm’s System of Quality Control by George R. Botic, Board Member May 13, 2024
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2022, by Andy Nguyen, Daniel Patronsky, Kelly Poy, and Harsha Samaraweera (published Feb. 20, 2024) (PDF) Feb. 20, 2024
Comparison of Proposed QC 1000 with ISQM 1 and SQMS 1 (PDF) Nov. 18, 2022
White Paper on The Impact of Quality Control System Remediation on Audit Performance and Financial Reporting Quality, by Nicholas B. Galunic, Ph.D., Kai Du, Ph.D., and Michael J. Gurbutt (PDF) Nov. 18, 2022
Statement on the Quality Control Proposal by Erica Y. Williams, Chair Nov. 18, 2022
Statement in Support of Releasing the PCAOB’s Proposed New Quality Control Standard for Public Comment by Duane M. DesParte, Board Member Nov. 18, 2022
Statement in Support of the Proposal Release for Public Comment for A Firm’s System of Quality Control (QC) and Other Proposed Amendments to PCAOB Standards, Rules, and Forms by Christina Ho, Board Member Nov. 18, 2022
Statement on Proposal for New Quality Control Standard by Kara M. Stein, Board Member Nov. 18, 2022
Statement in Support of the Quality Control Proposal by Anthony C. Thompson, Board Member Nov. 18, 2022
White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2020, by Kelly Poy, Brent Han, and Harsha Samaraweera (published Jan. 24, 2022) (PDF) Jan. 24, 2022
Statement on Concept Release for Potential Approach to Revisions to PCAOB Quality Control Standards by William D. Duhnke, Chairman Dec. 17, 2019
Statement on Concept Release for Potential Approach to Revisions to PCAOB Quality Control Standards: The Role of Investors and the Public in the Revisions to PCAOB Quality Control Standards by J. Robert Brown Jr., Board Member Dec. 17, 2019
Statement on Concept Release on Potential Approach to Revisions to PCAOB Quality Control Standards by James G. Kaiser, Board Member Dec. 17, 2019
Statement on Concept Release for Potential Approach to Revisions to PCAOB Quality Control Standards by Duane M. DesParte, Board Member Dec. 17, 2019
Statement on Concept Release on Potential Approach to Revisions to PCAOB Quality Control Standards by Rebekah Goshorn Jurata, Board Member Dec. 17, 2019
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Nov. 29, 2018
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Jun. 24, 2014
Transcript Excerpt: Standing Advisory Group Meeting (PDF) Oct. 13, 2010