PCAOB Requests Public Comment on Strategic Priorities

WASHINGTON, Mar. 31, 2026

At an open meeting held today, the Public Company Accounting Oversight Board (PCAOB) issued a request for public comment seeking input regarding the PCAOB’s strategic priorities.

The feedback received will help inform the development of the PCAOB’s 2026-2030 strategic plan and guide the PCAOB’s focus areas for future standard-setting activities. Importantly, the public will have further opportunities to provide input on a draft 2026-2030 strategic plan and refreshed standard-setting focus areas later this year.

“I am pleased that the first open Board meeting of my chairmanship is to solicit the input of our stakeholders on what the PCAOB’s strategic priorities should be, even before we begin the critical work of developing a new five-year strategic plan for the organization,” said Chairman Demetrios (Jim) Logothetis.

“I believe the PCAOB functions best when it is informed by the perspectives of participants from the full financial reporting ecosystem,” added Chairman Logothetis. “Investors, audit committee members, preparers, auditors, and academics, to name a few, all bring unique insights that can strengthen our mission and day-to-day work to enhance audit quality.” 

The request for public comment notes that the Board is particularly interested in feedback on the following questions:

  1. What should the PCAOB focus on as its strategic priorities in registration, inspections, and enforcement over the next two to five years to further its statutory mission?
  2. What changes should the PCAOB make to its inspections program including, but not limited to, changes in light of its new quality control standard (QC 1000)?
  3. What inspection information would be most useful to stakeholders, and how could inspection reporting be enhanced under a quality control-focused inspection program?
  4. What standard-setting projects should the PCAOB pursue?
  5. How can the PCAOB achieve greater alignment of its auditing standards with international auditing standards?
  6. In what ways should the PCAOB consider deploying technology, including AI, to help further its investor-protection mission?
  7. How can the PCAOB enhance transparency with its stakeholders?

Comments, which should be received by the Board by May 15, 2026, can be provided via the following methods:

  • Email: [email protected]
  • Postal mail: Office of the Secretary, PCAOB, 1666 K Street, NW, Washington, DC 20006-2803

All comments should reference the Board release number, PCAOB No. 2026-001, in the subject or reference line. 

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About the PCAOB

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission, including compliance reports filed pursuant to federal securities laws.

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