What to know about the new PCAOB auditing standards

Implementing 2026 standards and amendments

Highlights

  • New PCAOB standards QC 1000, AS 2901, and others take effect December 15, 2026.
  • QC 1000 requires firms to implement comprehensive risk-based quality control systems.
  • AS 2901 introduces a framework for responding to engagement deficiencies after report issuance.
  • Other standards with updates include AS 1215, AS 1220, AS 2101, and AS 2110.

To dig deeper, visit the original article on the Thomson Reuters blog.