PCAOB adopts new quality control standard with a risk-based approach designed to drive continuous improvement in audit quality

SP Team

The Public Company Accounting Oversight Board (PCAOB) has introduced a new standard aimed at enhancing the quality control (QC) systems of registered public accounting firms. This standard mandates that all PCAOB-registered firms identify their unique risks and develop a QC system with policies and procedures to mitigate those risks.

The full standard can be found here.

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SP Team
contact@socorropartners.com
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Glossary of terms

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Abbreviation

Full name

PCAOB
Public Company Accounting Oversight Board
QC
Quality control
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