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PCAOB posts more staff presentations on QC 1000

May 9, 2025
in Accounting
Reading Time: 2 mins read
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PCAOB posts more staff presentations on QC 1000
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The Public Company Accounting Oversight Board posted more staff presentations to help with the implementation of QC 1000, A Firm’s System of Quality Control.

The videos cover roles and responsibilities, ethics and independence, people resources, and technological and intellectual resources. In April, the PCAOB posted more staff presentations covering acceptance and continuance, engagement performance, governance and leadership, and information communication. 

The roles and responsibilities video covers the requirements involving the assignment of roles and responsibilities within a firm’s QC system. The ethics and independence video discusses the firm and individual responsibilities under ethics and independence requirements applicable for engagements performed under PCAOB standards. 

The people resources video covers the firm’s responsibilities when employing people resources in the design, implementation and operation of a QC system. Finally, the technological and intellectual resources video focuses on the firm’s responsibilities when employing technological and intellectual resources in the QC system.

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