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In an unexpected move the PCAOB announced that they are deferring the effective date of QC 1000 by one year to December 15, 2026 [1] ....

As the December 15, 2025 “go-live” date for SQMS 1 approaches, many firms—especially smaller practices - are now focusing on one of the most foundational components of the new standard: the risk assessment process. SQMS 1 requires firms to design and operate a system of quality management that’s proactive, risk-based, and tailored to the nature and circumstances of the firm. The risk assessment is where that system truly begins. Build Your Risk Assessment Journey Start by str