The Public Company Accounting Oversight Board released questions and answers for QC 1000, A Firm's System of Quality Control, ahead of its Dec. 15, 2026, effective date.
The new
Terms that are defined in the QC 1000 are in bolded, blue font the first time they appear in each answer. Users can hover the word or phrase to see its definition. The date that appears in parenthesis next to each question and answer represents the date the question or answer was added or last changed.
The questions and answers to not address the proposed or conforming amendments to QC 1000, which the PCAOB issued a public comment to on June 9.
For further questions on the application of the standard, contact the PCAOB's Office of the Chief Auditor at (202) 591-4395. PCAOB-registered firms may also request a consultation with OCA through the
