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PCAOB posts videos on QC 1000

April 17, 2025
in Accounting
Reading Time: 2 mins read
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PCAOB posts videos on QC 1000
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The Public Company Accounting Oversight Board posted videos on its new quality control standard.

The staff presentation videos aim to help firms implement the four components of QC 1000, A Firm’s System of Quality Control. The four topics are acceptance and continuance, engagement performance, governance and leadership, and information and communication.

Acceptance and continuance addresses the processes when considering whether to accept or continue an engagement. Engagement and performance includes firm personnel activities throughout all phases of the design and execution of an engagement. Governance and leadership addresses the environment that enables the oversight and operation of the QC system and directs the firm’s culture, decision-making processes, organizational structure and leadership. Finally, information and communication addresses a firm’s processes for obtaining, generating and using information to enable the design, implementation and operation of the QC system and its engagements’ performance, and for communicating information within the firm and to external parties. 

More QC implementation-related videos, resources and tools can be found on the Implementation Resources for PCAOB Standards and Rules page.

Credit: Source link

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