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PCAOB Firm Quality Control Systems

PCAOB Firm Quality Control Systems

 A PCAOB registered firm’s system of quality control (QC) is foundational to audit quality.


Effective QC systems are crucial for consistent high quality audits and other engagements under PCAOB standards. PCAOB QC standards require a firm to design and implement a quality control system that provides reasonable assurance that the firm's personnel comply with applicable professional standards and the firm's standards of quality.


The following are the PCAOB standards will be covered within this event:

  • QC 20 System of Quality Control for a CPA Firm's Accounting and Auditing Practice
  • QC 30 Monitoring a CPA Firm's Accounting and Auditing Practice
  • QC 40 The Personnel Management Element of a Firm's System of Quality Control-Competencies Required by a Practitioner-in-Charge of an Attest Engagement


This timely, two hour morning CPE training event is designed for the CPA firm staff members who are responsible for the quality control system at the professional audit firm. The attendees will learn about the contents of the PCAOB Quality Control System Standards.


Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

  • Details on Event Presentation

    Being offered in 2023 once every six weeks on Thursdays at 1:00 p.m. to 3:00 p.m. Central Time.

    We can schedule private events on your timetable for two or more attendees.
  • CPE Event Highlights

    The CPE event reviews and answers the following questions:

    • What are the current PCAOB QC Standards?

    • What is Firm "Quality Assurance" vs "Quality Control"?

    • What are Deming's 14 Points?

    • What is the ISQM 1 from the IAASB?

  • Learning Objectives

    Improve the PCAOB auditor’s efficiency and effectiveness by:

    • Understanding the PCAOB’s quality control (QC) current standards
    • Discussing how the PCAOB uses QC standards in its regulatory enforcement.
    • Overviewing the PCAOB’s plans to revising the quality control (QC) standards.


  • Key Issues on the Agenda


    • Who are you?

    • Learning Objectives

    • Current PCAOB Quality Control Standards

    • AICPA SEC Practice Section requirements

    Section 1 - Definitions and Concept

    • Quality Assurance VS Quality Control
    • PCAOB's - A System of Quality Control
    • Reasonable Assurance
    • Componets of a System of QC
    • Eleven Secret Sauces to get compliance

    Section 2 - PCAOB Quality Control Sections 20 - 30 - 40

    • System of Quality Control
    • Monitoring a System of Quality Control
    • Practitioner-in-Charge

    Section 3 - The IAASB ISQM Context

    Section 4 - Going Forward

  • NASBA Program Disclosure

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 2, based on 50 minutes of instruction per hour

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