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SubscribeStandard-Setting, Research, and Rulemaking Projects
On March 31, 2026, the Board issued a request for public comment on the PCAOB’s strategic priorities, including future standard-setting activities. The comment period is open through May 15, 2026. Information about the prior standard-setting, research, and rulemaking agenda is available here.
This webpage discusses certain staff activities performed in the interim period until comments on the PCAOB’s strategic priorities have been received and analyzed, and a new agenda is developed.
Standard-Setting and Research Projects
The PCAOB seeks to establish and maintain high-quality auditing and related professional practice standards for audits of public companies, as well as of registered broker-dealers, in support of the PCAOB’s mission to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB’s Office of the Chief Auditor, in collaboration with other PCAOB offices and divisions, assists the Board in establishing and maintaining PCAOB standards.
As part of establishing and maintaining PCAOB standards, the PCAOB considers current and emerging audit issues and determines the need for engaging in standard-setting or conducting research on standards related issues. The projects are informed by a range of activities, such as the PCAOB's oversight; engagement with investors and other stakeholders, including through the PCAOB’s advisory groups; discussion with U.S. Securities and Exchange Commission staff; activities of other regulators and standard setters; and other relevant inputs and developments.
The standard-setting agenda is primarily focused on enhancing investor protection by prioritizing the areas where improvements to PCAOB standards could have the most significant impact on audit quality and the public interest.
Standard-setting projects listed below are being actively developed by the staff and a Board action (e.g., proposal or adoption) is anticipated in less than 12 months.
This standard-setting agenda is intended to be dynamic. Consequently, there may be updates to the substance or anticipated timing of the projects as we gain more insight based on our oversight activities or as circumstances change. The Office of the Chief Auditor will update the agenda as needed but at a minimum semi-annually to reflect changes driven by the types of factors discussed above, as well as any updates to the agenda based on completion of projects and additions of other projects.
Standard-Setting Projects
| Project | Project Description | Next Board Action | Anticipated Timing |
|---|---|---|---|
| Quality Control | Consider targeted changes to QC 1000. | Supplemental Request for Comment | 2026 |
Research Projects
Research projects focus on whether there is a need for changes to PCAOB standards or other regulatory responses. If standard setting is deemed appropriate, the project will be added to the standard-setting agenda.
If standard setting is not pursued, consideration will be given to whether any other action is needed. For example, the staff may prepare guidance regarding the application of existing PCAOB standards.
To help expedite the research phase, the staff welcomes stakeholders to share with the PCAOB analyses and data related to these research topics. Please provide this information to the following email address: [email protected].
| Project | Project Description |
|---|---|
| Data and Technology | Assess whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions in light of the increased use of technology-based tools by auditors and preparers. This includes evaluating the role technology innovation plays in driving audit quality. Research from this project may give rise to individual standard-setting projects, such as the project on amendments related to technology-assisted analysis of information in electronic form, and may also inform the scope or nature of other projects that are included on the standard-setting agenda. Please see project page for additional background and project activity. |
Rulemaking Projects
In addition to standard-setting and research projects, the Board is considering the following rulemaking projects focused on enhancing investor transparency and enforcement of PCAOB rules.
As with standard-setting projects, proposed changes to PCAOB rules from these rulemaking projects will go through a public notice-and-comment process to gather input from investors and other stakeholders.
| Project | Project Description | Next Board Action | Anticipated Timing |
|---|---|---|---|
| Permanent Broker-Dealer Inspection Program | Finalize Broker-Dealer Inspection Program | Proposal | 2026 |