PCAOB shares Q&A on QC 1000

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 resource aims to help auditors implement QC 1000 and other new standards, covering topics such as terminology, firm risk assessment process, documentation and more.

Courtesy of PCAOB

Terms that are defined in the QC 1000 are in boldface blue font the first time they appear in each answer. Users can hover their cursor over 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 do not address the proposed or conforming amendments to QC 1000, for which the PCAOB held a public open meeting 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 can also request a consultation with OCA through the Firm Consultation Process.