The Public Company Accounting Oversight Board has posted a brand-new set of staff presentation videos designed to help audit firms and auditors implement four areas of their quality control 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 helping accounting firms with the implementation of QC 1000, the audit regulator’s new quality control standard that goes into effect on Dec. 15, 2025.
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- Related article: PCAOB Posts Educational Videos to Help Auditors Implement New Quality Control Standard
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The latest set of videos, which are hosted on the PCAOB’s YouTube channel, cover the following topics:
- Roles and responsibilities: Covers the requirements involving the assignment of roles and responsibilities within the audit firm’s quality control system.
- Ethics and independence: Covers the accounting firm’s and auditors’ responsibilities under ethics and independence requirements applicable for engagements performed under PCAOB standards.
- People resources: Covers the firm’s responsibilities when employing people resources to the design, implementation, and operation of the firm’s quality control system.
- Technological and intellectual resources: Focuses on the firm’s responsibilities when employing technological and intellectual resources in the design, implementation, and operation of the firm’s quality control system.
Additional implementation-related videos, resources, and tools can be found on the Implementation Resources for PCAOB Standards and Rules page. Additionally, audit firm personnel with questions about implementing the new quality control standard can contact PCAOB staff via its website or by phone at (202) 591-4395.
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Tags: Accounting, Auditing, auditing standards, auditors, PCAOB, quality control
