AICPA Quality Control Guides are available on the AICPA’s site and are tailored for firms of various
sizes—from a sole proprietorship to a large, multi-office accounting firm.
PCAOB Interim Quality Control Standards (Note: the PCAOB has included QC standards in its 2016 standard-setting agenda – see below excerpt from STANDARD-SETTING AGENDA OFFICE OF THE
CHIEF AUDITOR JUNE 30, 2016 ).
Deficiencies identified in PCAOB inspections suggest that improvements are needed in firms' systems of quality control. The staff is exploring whether changes to PCAOB quality control standards—including improvements related to assignment and documentation of firm supervisory responsibilities—could prompt firms to improve their quality control systems and, in turn, audit quality. This project is considering, among other things, observations from the Board's oversight activities, relevant research, input from the SAG, and activities of international audit regulators, as well as related PCAOB activities, specifically, the root cause analysis and audit quality indicator initiatives. The staff is also monitoring developments related to the IAASB's project on quality control. The staff also plans to perform outreach (e.g., staff consultation paper or public roundtable) to seek input on current practice and the potential need to improve the quality control standards, taking into account potential impacts on large and small domestic and international firms.