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Auditor Liability Bulletin

February 14, 2025

PCAOB Posts Knowledge Checks to Help Auditors Gauge Understanding of New Quality Control Standard


On February 13, 2025, the PCAOB posted a series of “knowledge checks,” which are self-assessments that the Board describes as a tool designed to help auditors gauge their understanding of QC 1000, A Firm’s System of Quality Control, including risk assessments, roles and responsibilities, and considerations related to ethics and independence. These checks are anonymous.

The new knowledge checks can be found here and the press release can be found here.