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SubscribeQuality Control Standards
Registered firms are required to comply with the PCAOB auditing and related professional practice standards, which include the Interim Quality Control Standards. Interim Quality Control Standards consist of the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards and certain AICPA SEC Practice Section’s membership requirements, as in existence on April 16, 2003.
The following interim quality control standards will be rescinded on December 15, 2025 and replaced with QC 1000, A Firm’s System of Quality Control. See PCAOB Release No. 2024-005, SEC Release No. 34-100968. View the new quality control standard.
Interim Standards*
SEC Practice Section (SECPS) - Requirements of Membership
- SECPS §1000.08(d) Continuing Professional Education Audit Firm Personnel
- SECPS §1000.08(l) Communication by Written Statement to all Professional Personnel of Firm Policies and Procedures on the Recommendation and Approval of Accounting Principles, Present and Potential Client Relationships, and the Types of Service Provided
- SECPS §1000.08(m) Notification of the Commission of Resignations and Dismissals from Audit Engagements for Commission Registrants
- SECPS §1000.08(n) Audit Firm Obligations with Respect to the Policies and Procedures of Correspondent Firms and of Other Members of International Firms or International Associations of Firms
- SECPS §1000.08(o) Policies and Procedures to Comply with Independence Requirements
*In April 2003, the Board adopted certain preexisting standards as its interim standards. Pursuant to Rule 3400T, Interim Quality Control Standards consist of the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003, to the extent not superseded or amended by the Board, and (for those firms that were members of the AICPA SEC Practice Section (SECPS)) certain AICPA SEC Practice Section’s membership requirements, as in existence on April 16, 2003, to the extent not superseded or amended by the Board.