Comment Deadline: March 16, 2020
Concept Release
ICPAS Audit & Assurance Services Committee Comment Letter
Based on the concept release, the PCAOB issued a proposal on and finalized Docket 046: Quality Control. The standard will be effective on December 15, 2025 with initial evaluations of systems as of September 30, 2026 and related reporting to the PCAOB by November 30, 2026.