Inspections Modernization Council
The Inspections Modernization Council (IMC) is a resource group composed of outside parties with a stake in the PCAOB’s inspection activities. The IMC’s objective is to provide the PCAOB Chairman, Board, and/or PCAOB staff with the views of IMC members on the PCAOB’s inspection activities, including:
Serving as a source of knowledge, experience, perspectives, and recommendations regarding the PCAOB’s inspection oversight activities, including potential modernizing changes to the inspection program; and
Providing the PCAOB with IMC members’ perspectives on current and developing technologies, as they may be applied to or used in connection with the PCAOB’s inspection oversight activities.
Discussion Materials
The following materials were shared for discussion purposes with the Inspections Modernization Council.
Note: the materials posted below were prepared by PCAOB staff for discussion purposes. Except for the Board’s authorization to share and post the materials, the materials have not otherwise been approved, adopted, requested, directed, selected, or authorized by the Board.
- Presentation: Inspection Modernization Council Updates (October 2026)
- Presentation: Modernizing PCAOB Inspections (August 2026)
- Illustrative Example: Modernized Inspection Report (August 2026)
- Discussion Draft: Staff Guidelines for Developing a Satisfactory Remediation Plan (August 2026)
- Analysis: Satisfactory and Unsatisfactory Remediation Determinations (August 2026)
Members
NAME | ORGANIZATION/COMPANY |
| David J. Cohen, CPA, CFE | Forvis Mazars, LLP |
| Kyle D. Crockett | Ford Motor Company |
| Ashley "Ash" Dalnoot, CPA | Grant Thornton Advisors LLC |
| Alicia R. Damley, CFA, CPA, CA | Aarya Capital |
| Stacy Hammett, CPA, CA | Canadian Public Accountability Board |
| Angelo Poulikakos | Protiviti Inc. |
| Manuel J. Ramirez, CPA, MST, FABFA | RJI International |
| Jen Sisson | International Corporate Governance Network |
| Dan G. Sunderland | Northeastern University |
| Huong Tran | Instacart |
| Brendan Whalen, CPA | S.R. Snodgrass, P.C. |
| Lucia M. Wind, CFE | Committee of Sponsoring Organizations |
Contact
For questions about the IMC, please email [email protected].