PCAOB QC 1000 becomes testable on AUD from January 1, 2027
2026-10-08 · 3 minute read · By Binod Raj Singh, CPA
On September 23, 2026 the AICPA Board of Examiners set the date. Here is what changes and what does not.
QC 1000, A Firm's System of Quality Control, is the PCAOB's new quality control standard for registered public accounting firms. The PCAOB adopted it on May 13, 2024 and the SEC approved it on September 9, 2024. Its effective date is December 15, 2026.
The testing decision
- The provisions of QC 1000 approved by the SEC in September 2024 become eligible for testing on AUD on January 1, 2027.
- On September 9, 2026 the PCAOB adopted amendments to parts of QC 1000. Those amendments still need SEC approval. They become testable in the first calendar quarter that begins six months after the SEC approves them.
- The Board of Examiners calls this a planned deviation from its usual policy on new pronouncements, to give candidates time to prepare.
What to do
If you sit AUD in 2026, nothing changes. If you sit in 2027 or later, expect quality control questions for issuer audits to follow QC 1000. This topic sits in AUD Area I, Group G, Audit and assurance quality. Our Chapter 8 will carry both the AICPA quality management standards for nonissuers and QC 1000 for issuers.
Sources. AICPA: Testing of QC 1000 on the CPA Exam, approved September 23, 2026