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Accounting and Corporate Regulatory Authority

Quality Control (QC) review for accounting entities

The QC review assesses an accounting entity’s (AE) quality controls against the prescribed quality control standards.

Last updated 13 February 2026

Quality Control (QC) review process

Understand how entity reviewers assess accounting entities' (AEs) quality control systems and the four possible review outcomes.

Quality Control (QC) review orders

Find out what orders the PAOC (Firm Level) may make after a QC review.

Related pages

  • Audit Regulatory Public Reports: ACRA publishes periodic reports on matters impacting audit quality.

  • Audit Practice Bulletins and Guidance: Audit Practice Bulletins and Guidance are issued by ACRA to highlight current or emerging issues that may have a bearing on the conduct of audits by the public accountants.

  • Practice Directions: Provides clarification and guidance on regulations and information for accounting professionals and companies.