239. Quality management, with Mike Manspeaker
From Future-Proof by Bill Sheridan of MACPA
November 24, 2025 · 58 min · Episode 239
About this episode
Bill Sheridan interviews Mike Manspeaker about the upcoming changes in quality management standards in the accounting profession and how firms can prepare for them.
A major shift is coming to the accounting profession. In December 2025, a new suite of quality management standards will take effect, replacing the long-standing quality control framework firms have used for decades. This change goes beyond new policies; it reflects a broader mindset focused on continual improvement, risk awareness, and firmwide accountability. To help us understand what is coming, we sit down with Mike Manspeaker, past chair of the MACPA board and a member of the AICPA Auditing Standards Board. With deep experience in peer review, audit evidence, risk response, and technology, Mike offers an insider’s perspective on why these standards matter and how firms can prepare. Mike explains that the new standards are not burdens but tools that help practitioners deliver high-quality work and manage growing risks. We discuss the transition challenges firms may face and the opportunities to build a stronger culture of communication, leadership, and shared responsibility for quality. Resources: AICPA Quality Management Standards AICPA Quality Management Implementation Guide Resources Coastal Peer Review MACPA Quality Management Resources AICPA Peer Review Program
People in this episode
Guest: Mike Manspeaker
Topics covered
- quality management
- accounting profession
- risk awareness
- firmwide accountability
- peer review
- audit evidence
- technology
Keywords
- quality control
- continuous improvement
- communication
- leadership
- shared responsibility
Mentioned in this episode
Products: AICPA Quality Management Standards, AICPA Quality Management Implementation
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