Qualified Opinions

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Real conversations about public accounting. Qualified Opinions is a podcast for candid conversations about the issues, ideas, and people shaping the profession. The show goes beyond headlines and technical guidance to explore what’s actually happening across public accounting and what it means for the people and firms navigating it. From audit quality and regulation to technology, firm culture, talent, leadership, and the business of the profession, each episode brings practical perspective from people who know the industry firsthand. Guests include firm leaders, regulators, educators, technology innovators, industry voices, and other professionals with a point of view worth hearing. Approachable but substantive. Candid but constructive. Qualified Opinions is the flagship content series from CPAClub, built to inform, challenge, and modernize the conversation around public accounting. Follow CPAClub and subscribe to Qualified Opinions for new episodes and perspectives from across the profession.

Episodes

  1. 2d ago

    Inside the PCAOB's Modernization Push | Qualified Opinions | Ep. 6

    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

  2. Jul 25

    Time's Up! The Final Countdown to Quality Control Implementation

    Brian Yujuico spent the better part of the last two years helping firms of every size build the systems required under QC 1000, has been recognized as a CPA Practice Advisor 20 Under 40 Influencer, and previously served as a Chief Auditor at PwC. Connor Crow brings a Big 4 audit background from KPMG and now leads outsourced accounting and fractional audit support for CPA Club's passholders. Together they are two of the few people willing to sit down and walk through, line by line, exactly what the PCAOB has changed, proposed, and rescinded since the start of the year. In this episode, Drew Carrick sits down with Brian Yujuico and Connor Crow to catch up on everything that has happened at the PCAOB since Qualified Opinions' January conversation on QC 1000, and to unpack what it actually means for firms building toward the December 15, 2026 deadline. Topics covered include: The full PCAOB timeline since January, including the strategic priorities request for comment, the Inspections Modernization Council, and the June 9 supplemental proposal with nine targeted amendmentsWhy CPA Club's own comment letter was cited directly in the PCAOB's release, and what the firm asked the board to changeWhat QC 1000 actually requires, explained without the jargon, and why it is not just another compliance checklistThe six components and two overarching processes every firm needs to build into its system of quality controlWhat is likely being rescinded, including the design-only requirement, the External Quality Control Function, and the fixed September 30 evaluation dateWho actually falls inside QC 1000's scope, and why not auditing issuers does not automatically mean a firm is exemptThe PCAOB's planned shift from engagement-level to QC-focused inspections, and why waiting it out is not a viable strategyWhat firms are actually doing right now, from those who implemented early to those still figuring out where to start This episode is CPE eligible on the Earmark app.

  3. May 20

    From Private to IPO: What AI Is Doing to the Audit Profession

    Navneet Sharma has guided companies through the IPO process roughly 30 times. He is a Partner at KNAV, a global accounting and advisory firm operating across seven countries. He serves on the AICPA Auditing Standards Review Committee, has been recognized with 40 Under 40 honors in both the U.S. and India, and is a Forbes Best in State honoree. He is also one of the few people in this profession willing to say out loud exactly what AI is — and is not — doing on live audit engagements today. In this episode, Drew Carrick and Chris Vanover dig into two conversations that do not usually share the same room: the behind-the-scenes reality of taking a company public, and what AI-driven audit tools are actually delivering in practice right now. Topics covered include: Why being audit-ready does not mean being IPO-ready, and what private companies consistently missThe timeline disconnect between management, the board, and the audit teamWhat it feels like to work inside a live IPO process and why one CFO told Navneet he loved it once and will never do it againWhether the proposed shift to semi-annual public company reporting is good or bad for the professionThe KNAV AI tools currently deployed on real engagements — memo analysis, contract summarization, and vouching automationThe "human in the loop" protocol KNAV built to ensure staff are genuinely engaged with AI output, not just clicking through itHow firms should be rethinking entry-level training now that AI handles what used to teach professional judgmentWhere AI audit standards actually stand within the AICPA and PCAOB right nowThis episode is CPE eligible on the Earmark app. Qualified Opinions is a flagship content series from CPA Club, built to inform, challenge, and modernize the conversation around public accounting. New episodes release every first and third Wednesday of the month. Available on YouTube and all major streaming platforms.

  4. May 6

    Stop Surviving the Grind: How to Actually Thrive in Public Accounting

    The skills that get you into public accounting are not the skills that keep you whole once you're inside. Ellen Sulistio spent a decade at a Big 4 firm and figured out the difference between surviving and actually thriving — then built those principles into an entire organization. Nobody puts "survived seven busy seasons without losing myself" on their resume. But maybe they should. In Episode 3 of Qualified Opinions, Drew Carrick (The Rapping CPA) and co-host Chris Vanover sit down with Ellen Sulistio, Senior Vice President at CPA Club. Ellen spent a decade at a Big 4 firm — not just grinding through it, but actually learning how to sustain herself inside it. And then she took those lessons and built them into the culture of an entire organization: four-day work weeks, no billable hour pressure, and real structural choices around wellbeing that aren't just perks on a careers page. This episode covers the human side of the profession that never makes it into the recruiting pitch: What it looks like to build a nonlinear career inside Big 4 — from audit to national office learning & developmentWhy your best performers aren't always your best teachers, and what that costs the people below themHow a PwC senior retreat became a turning point — and what a high energy score in a room of 95% burned-out peers actually signalsThe burnout checklist the AICPA released — and what it says about the state of the professionWhy the 4-day work week is structurally incompatible with the billable hour modelHow CPA Club eliminated 40–60 hours of manual work per project through automation — and why that's a people decision as much as an efficiency oneWork-life integration vs. work-life balance: the distinction that actually mattersThe newly coined concept of "career creep" — and how to stop it before it takes overMentorship as transportation: how to get someone from Point A to Point B without defining either one for themWhat to say to someone who's two years into the profession and already running on fumes Earn CPE credit for this episode by taking the quiz on the Earmark app. New episodes every first and third Wednesday of the month. Qualified Opinions is powered by CPA Club https://cpaclub.cpa/ — transforming accounting firms and professionals to create a better future for the entire industry. Ellen's LinkedIn: https://www.linkedin.com/in/esulistio/ Drew's LinkedIn: https://www.linkedin.com/in/drewcarrick/ Chris' LinkedIn: https://www.linkedin.com/in/chrisvcpa/

  5. Apr 15

    How Important is Audit Quality Actually?

    Audit quality has often been an overlooked part of public accounting firm operations, even though it is one of the most important parts of the profession. When Enron and Arthur Andersen collapsed, and the PCAOB was born, audit quality had a moment in the spotlight. Even with control requirements and standards being put in place, many firms often talked the talk without walking the walk. Drew Carrick, The Rapping CPA, and host of Qualified Opinions, alongside co-host Chris Vanover, President & Founder of CPAClub, sit down with author of “The Truth About Public Accounting” and the audit partner who wrote the infamous anonymous letter to the PCAOB on audit quality, Bob Conway. They discuss how the PCAOB originated, how audit quality has (necessarily) evolved over time, and why it is now more important than ever to understand the significance of quality audits. Powered by CPAClub, this episode of Qualified Opinions can be found on-demand on the Earmark app, and is available there for CPE credit. New episodes every first and third Wednesday of each month. Episode 2: How Important is Audit Quality Actually? (April 14, 2026)

  6. Apr 1

    What Will Happen to QC 1000 in 2026?

    Amidst all of the PCAOB leadership changes, the QC 1000 implementation requirement is still set for December 2006 – but there are still a lot of questions around what it will look like when all is said and done. Drew Carrick, The Rapping CPA, and host of Qualified Opinions, alongside co-host Chris Vanover, President & Founder of CPAClub, sit down with PCAOB Specialist Brian Yujuico, VP of CPAClub, to discuss the fate of QC 1000, the future of the PCAOB, and what firms need to know as they approach this mandatory implementation deadline. Powered by CPAClub, this very first episode of Qualified Opinions aired live on Earmark, and is available there for CPE credit. New episodes every first and third Wednesday of each month. Episode 1: What WIll Happen to QC 1000 in 2026? [April 1, 2026)

  • 6 Episodes

About

Real conversations about public accounting. Qualified Opinions is a podcast for candid conversations about the issues, ideas, and people shaping the profession. The show goes beyond headlines and technical guidance to explore what’s actually happening across public accounting and what it means for the people and firms navigating it. From audit quality and regulation to technology, firm culture, talent, leadership, and the business of the profession, each episode brings practical perspective from people who know the industry firsthand. Guests include firm leaders, regulators, educators, technology innovators, industry voices, and other professionals with a point of view worth hearing. Approachable but substantive. Candid but constructive. Qualified Opinions is the flagship content series from CPAClub, built to inform, challenge, and modernize the conversation around public accounting. Follow CPAClub and subscribe to Qualified Opinions for new episodes and perspectives from across the profession.

Information

  • Creator
    CPAClub
  • Years Active
    2026
  • Episodes
    6
  • Rating
    Clean
  • Copyright
    © 2026 CPAClub