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What Apple Watches teaches us about SQMS monitoring

Apple Watch on Wrist
Published on09 June 2026

SQMS implementation had become one of the most discussed milestones in the audit profession. As firms moved past that phase, a deeper question emerged.

For years, the focus has been on building the system, but what if the real value of SQMS was never the implementation itself, and rather everything firms are supposed to do with it afterward?

Recently, Chris Vanover and Drew Carrick shared a perspective in Accounting Today that challenges how firms are thinking about their new quality management systems. Drawing a direct parallel to fitness trackers, he explores why buying the watch was never the hard part, and why so many firms are now stuck in the same cycle of inconsistent follow through that wearables expose every January.

Read our full perspective on what fitness trackers reveal about the future of SQMS monitoring.

What Apple Watches Teach Us About SQMS Monitoring

A few ideas that stand out:

  • Implementation was the starting line, not the finish
  • Busy season is where monitoring either holds up or quietly disappears
  • The biggest opportunity behind SQMS was always firm transformation, not compliance
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As the Dec. 15, 2025, deadline rapidly approaches, CPA firms with an audit and assurance practice must implement the AICPA’s new Quality Management Standards (SQMS). Additionally, firms registered with the PCAOB are required to comply with the new PCAOB Quality Control Standard (PCAOB QC 1000). Click here to read.

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