Standard Practice Transistor (https://transistor.fm) https://feeds.transistor.fm/standard-practice Standards aren't just boxes to check. This show digs into the audit, accounting, and tax rules that shape the profession and what they actually mean when you're the one applying them. © 2026 Earmark Media LLC 0074e02e-1604-511a-a8dc-19e8bb3979ae yes en Thu, 08 Oct 2026 00:00:28 -0700 Thu, 08 Oct 2026 00:02:06 -0700 https://img.transistorcdn.com/a5ED_16ldq7S37ZyRwlZbj_gHKE6Wn7_4GEIWkVgQso/rs:fill:0:0:1/w:1400/h:1400/q:60/mb:500000/aHR0cHM6Ly9pbWct/dXBsb2FkLXByb2R1/Y3Rpb24udHJhbnNp/c3Rvci5mbS80MWQz/NTliZmY0YTc5M2Qx/MzkxYTI0MTg0MmMz/MTAzNC5wbmc.jpg Standard Practice episodic Meredith Mednick, CPA, CA Standards aren't just boxes to check. This show digs into the audit, accounting, and tax rules that shape the profession and what they actually mean when you're the one applying them. Standards aren't just boxes to check. Earmark Media, LLC admin@earmark.me No No AS 2901: Responding to Engagement Deficiencies 3 3 AS 2901: Responding to Engagement Deficiencies full 41da3229-c4bf-4079-8893-c8ec271cd7e1 https://share.transistor.fm/s/859b8adb What happens when an audit's already wrapped, the report's already filed, and someone finds a problem anyway? PCAOB standard AS 2901 answers that question, replacing older, narrower guidance with a much broader obligation: firms now have to respond to engagement deficiencies identified after the fact, no matter how they were found.

This episode breaks down the standard's threshold test for when the obligation even applies, the two very different paths a firm can end up on depending on what the deficiency actually is, and the documentation trail regulators expect to see. Along the way, we follow a director of quality at a fictional firm through the exact judgment calls AS 2901 forces into the open.

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]]> What happens when an audit's already wrapped, the report's already filed, and someone finds a problem anyway? PCAOB standard AS 2901 answers that question, replacing older, narrower guidance with a much broader obligation: firms now have to respond to engagement deficiencies identified after the fact, no matter how they were found.

This episode breaks down the standard's threshold test for when the obligation even applies, the two very different paths a firm can end up on depending on what the deficiency actually is, and the documentation trail regulators expect to see. Along the way, we follow a director of quality at a fictional firm through the exact judgment calls AS 2901 forces into the open.

Connect with Meredith

LinkedIn: https://www.linkedin.com/in/meredithmednick/

Earn CPE for listening to this Podcast
https://www.earmark.app/

This podcast is a production of Earmark Media

]]> Thu, 08 Oct 2026 00:00:00 -0700 Meredith Mednick, CPA, CA Meredith Mednick, CPA, CA 2250 What happens when an audit's already wrapped, the report's already filed, and someone finds a problem anyway? PCAOB standard AS 2901 answers that question, replacing older, narrower guidance with a much broader obligation: firms now have to respond to engagement deficiencies identified after the fact, no matter how they were found.

This episode breaks down the standard's threshold test for when the obligation even applies, the two very different paths a firm can end up on depending on what the deficiency actually is, and the documentation trail regulators expect to see. Along the way, we follow a director of quality at a fictional firm through the exact judgment calls AS 2901 forces into the open.

Connect with Meredith

LinkedIn: https://www.linkedin.com/in/meredithmednick/

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This podcast is a production of Earmark Media

]]> AS 2901, audit practice, PCAOB standards, audit threshold tests No UPDATE: PCAOB QC 1000: Amendments to A Firm's System of Quality Control UPDATE: PCAOB QC 1000: Amendments to A Firm's System of Quality Control bonus 1f625661-5897-4d92-b932-cc168883010e https://share.transistor.fm/s/b32fe306 On September 9, 2026, the PCAOB adopted amendments to QC 1000, three months before they take effect. This is a companion to episode two,  PCAOB QC 1000, A Firm's System of Quality Control, covering the recent changes. 

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This podcast is a production of Earmark Media

]]> On September 9, 2026, the PCAOB adopted amendments to QC 1000, three months before they take effect. This is a companion to episode two,  PCAOB QC 1000, A Firm's System of Quality Control, covering the recent changes. 

Connect with Meredith
LinkedIn: https://www.linkedin.com/in/meredithmednick/

Earn CPE for Listening to This Podcast
https://www.earmark.app/

This podcast is a production of Earmark Media

]]> Mon, 28 Sep 2026 22:00:00 -0700 Meredith Mednick, CPA, CA Meredith Mednick, CPA, CA 1033 On September 9, 2026, the PCAOB adopted amendments to QC 1000, three months before they take effect. This is a companion to episode two,  PCAOB QC 1000, A Firm's System of Quality Control, covering the recent changes. 

Connect with Meredith
LinkedIn: https://www.linkedin.com/in/meredithmednick/

Earn CPE for Listening to This Podcast
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This podcast is a production of Earmark Media

]]> PCAOB, QC 1000 amendments, audit practices No PCAOB QC 1000: A Firm's System of Quality Control 2 2 PCAOB QC 1000: A Firm's System of Quality Control full c4cb53d9-1aab-4314-a071-5243c29c8973 https://share.transistor.fm/s/d503b2af Most firms don't have a quality problem; they have a documentation problem that keeps masquerading as one. This episode breaks down PCAOB QC 1000, the new standard that forces firms to move from checking boxes to actually knowing whether their quality control works, and what that shift means before the December 2026 effective date.

Connect with Meredith

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This podcast is a production of Earmark Media

]]> Most firms don't have a quality problem; they have a documentation problem that keeps masquerading as one. This episode breaks down PCAOB QC 1000, the new standard that forces firms to move from checking boxes to actually knowing whether their quality control works, and what that shift means before the December 2026 effective date.

Connect with Meredith

LinkedIn: https://www.linkedin.com/in/meredithmednick/

Earn CPE for Listening to This Podcast
https://www.earmark.app/

This podcast is a production of Earmark Media

]]> Thu, 03 Sep 2026 06:00:00 -0700 Meredith Mednick, CPA, CA Meredith Mednick, CPA, CA 2758 Most firms don't have a quality problem; they have a documentation problem that keeps masquerading as one. This episode breaks down PCAOB QC 1000, the new standard that forces firms to move from checking boxes to actually knowing whether their quality control works, and what that shift means before the December 2026 effective date.

Connect with Meredith

LinkedIn: https://www.linkedin.com/in/meredithmednick/

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This podcast is a production of Earmark Media

]]> PCAOB, quality control measures, audit documentation No Meredith Mednick, CPA, CA IFRS 18: Presentation and Disclosure in Financial Statements 1 1 IFRS 18: Presentation and Disclosure in Financial Statements full 0fc54068-5cd9-407a-b4c8-4508ade26836 https://share.transistor.fm/s/53654e91 IAS 1 is gone, and IFRS 18 doesn't just tweak the edges. It rewrites how entities present their statement of profit or loss, and it's going to change how you read financial statements for years to come.

In this episode, Meredith Mednick, CPA, CA is joined by Blake Oliver, CPA. They break down what's actually new: a mandatory five-category framework for classifying every item of income and expense, fresh rules on aggregation and disaggregation, and new required subtotals in the P&L. They also cover what preparers need to have sorted before the standard kicks in for periods beginning on or after January 1, 2027.

If you work with IFRS financial statements in any capacity, whether you're preparing them, auditing them, or just trying to make sense of them, this is the one to listen to before the transition clock runs out.

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This podcast is a production of Earmark Media

]]> IAS 1 is gone, and IFRS 18 doesn't just tweak the edges. It rewrites how entities present their statement of profit or loss, and it's going to change how you read financial statements for years to come.

In this episode, Meredith Mednick, CPA, CA is joined by Blake Oliver, CPA. They break down what's actually new: a mandatory five-category framework for classifying every item of income and expense, fresh rules on aggregation and disaggregation, and new required subtotals in the P&L. They also cover what preparers need to have sorted before the standard kicks in for periods beginning on or after January 1, 2027.

If you work with IFRS financial statements in any capacity, whether you're preparing them, auditing them, or just trying to make sense of them, this is the one to listen to before the transition clock runs out.

Connect with Blake

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LinkedIn: https://www.linkedin.com/in/blaketoliver

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This podcast is a production of Earmark Media

]]> Thu, 20 Aug 2026 06:00:00 -0700 Meredith Mednick, CPA, CA Meredith Mednick, CPA, CA 3108 IAS 1 is gone, and IFRS 18 doesn't just tweak the edges. It rewrites how entities present their statement of profit or loss, and it's going to change how you read financial statements for years to come.

In this episode, Meredith Mednick, CPA, CA is joined by Blake Oliver, CPA. They break down what's actually new: a mandatory five-category framework for classifying every item of income and expense, fresh rules on aggregation and disaggregation, and new required subtotals in the P&L. They also cover what preparers need to have sorted before the standard kicks in for periods beginning on or after January 1, 2027.

If you work with IFRS financial statements in any capacity, whether you're preparing them, auditing them, or just trying to make sense of them, this is the one to listen to before the transition clock runs out.

Connect with Blake

Website: https://earmarkcpe.com/
LinkedIn: https://www.linkedin.com/in/blaketoliver

Connect with Meredith

LinkedIn: https://www.linkedin.com/in/meredithmednick/

Earn CPE for Listening to This Podcast
https://www.earmark.app/

This podcast is a production of Earmark Media

]]> IFRS 18, financial statement disclosures, IFRS audit practices No Blake Oliver, CPA Meredith Mednick, CPA, CA