Inside the PCAOB’s Modernization Push | Qualified Opinions

Published on25 September 2026

What does it take to build an audit firm that can keep improving as expectations change?

Drew Carrick and Chris Vanover are joined by Brendan Whalen, an audit partner at S.R. Snodgrass and a member of the PCAOB’s Inspections Modernization Council.

Brendan talks about how firm culture shows up in everyday decisions, why developing the next generation of leaders is part of a partner’s job, and what smaller firms need from the inspection process.

They also get into QC 1000 and Brendan’s hope for inspections that give firms clearer expectations and more useful feedback.

Episode Highlights:

0:00 – Introduction
1:07 – Meet Brendan Whalen
6:58 – Building a healthy firm culture
13:02 – Leadership and delegation
14:31 – The unlimited PTO debate
18:28 – Stewardship and the profession
27:20 – Who owns audit quality?
33:37 – QC 1000: Ready or not?
40:32 – Inside PCAOB modernization
57:13 – Episode wrap-up

About Drew Carrick

Drew Carrick, CPA, known as “The Rapping CPA,” is an accounting professional and content creator. Drew brings a mix of public accounting experience, curiosity and candid commentary to conversations about careers, culture, technology and the future of the profession.

Known for asking the questions others may not, he brings energy and a different perspective to some of the accounting profession’s most important conversations.

About Chris Vanover

Chris Vanover, CPA, blends expertise in public accounting, auditing, regulation, innovation and education to drive meaningful change in the profession.

A two-time Accounting Today Top 100 Most Influential People honoree and founder of CPAClub, he is committed to advancing excellence and progress across the accounting profession.

Connect with Chris on LinkedIn: https://www.linkedin.com/in/chrisvcpa/

About Brendan Whalen

Brendan Whalen, CPA, is a Principal in the Audit and Assurance practice at S.R. Snodgrass, where he helps lead the firm’s assurance practice and quality initiatives.

His experience spans financial institutions, employee benefit plans, public company audits, SEC reporting, Sarbanes-Oxley requirements and internal control matters.

Beyond his work at S.R. Snodgrass, Brendan is an active advocate for the accounting profession. He serves on the PCAOB’s Inspections Modernization Council and Smaller Firm Resource Group, chairs the Pennsylvania Institute of CPAs’ Ethics Committee, and is involved with several professional and community organizations.

Connect with Brendan on LinkedIn: https://www.linkedin.com/in/brendan-whalen-9a10a512a/

Connect with CPAClub

More Resources: https://cpaclub.cpa/resources

Website: cpaclub.cpa
LinkedIn: linkedin.com/company/cpaclub
Instagram: instagram.com/cpaclubinc
Facebook: facebook.com/cpaclubinc

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