The PCAOB has announced that it is postponing the effective date of its new quality control standard — QC 1000, A Firm’s System of Quality Control — to Dec. 15, 2026.
The announcement also postpones the adoption of other new and amended PCAOB standards, rules and forms, as well as the related rescission date of certain rules and standards that are currently in force.
In a statement released on Thursday, Aug. 29, the PCAOB said the board felt the 2025 effective date at the time “struck an appropriate balance between the benefits to investors of having QC 1000 take effect as soon as practicable and the need to allow sufficient time for registered public accounting firms to design and implement robust QC 1000-compliant quality control systems.” Learn more.