Quality Control Standards

Registered firms are required to comply with the PCAOB auditing and related professional practice standards, which include the Interim Quality Control Standards. Interim Quality Control Standards consist of the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards and certain AICPA SEC Practice Section’s membership requirements, as in existence on April 16, 2003.

The following interim quality control standards will be rescinded on December 15, 2025 and replaced with QC 1000, A Firm’s System of Quality Control. See PCAOB Release No. 2024-005, SEC Release No. 34-100968. View the new quality control standard.

Interim Standards*

SEC Practice Section (SECPS) - Requirements of Membership

*In April 2003, the Board adopted certain preexisting standards as its interim standards. Pursuant to Rule 3400T, Interim Quality Control Standards consist of the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003, to the extent not superseded or amended by the Board, and (for those firms that were members of the AICPA SEC Practice Section (SECPS)) certain AICPA SEC Practice Section’s membership requirements, as in existence on April 16, 2003, to the extent not superseded or amended by the Board.

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