PCAOB Seeks Stakeholder Input on Its Standard-Setting and Research Agendas

WASHINGTON, Jun. 23, 2026

The Public Company Accounting Oversight Board (PCAOB) today opened a public comment period for stakeholders to provide input on potential future areas of focus for standard setting, building on the dialogue initiated with the standard-setting-related questions included in its Strategic Priorities Request for Comment in March. The PCAOB is also seeking feedback on revisiting its general approach to standard setting and considering the potential impact of the recent SEC proposal regarding semiannual reporting on the PCAOB’s suite of standards. 

“As we continue to advance our standard-setting and research activities, our agendas must evolve with the audit and financial reporting ecosystem,” said Chairman Demetrios (Jim) Logothetis. “This open comment period will allow us to hear directly from stakeholders as we refine our priorities, ensuring that our efforts remain focused, practical, and aligned with the needs of today’s investors and capital markets.”  

This is the first time the PCAOB has issued a request for comment on its standard-setting and research agendas, as well as asked for feedback on its overall standard-setting process. The request reflects the feedback already received during the PCAOB’s Strategic Priorities Request for Comment earlier this year and allows stakeholders to provide more targeted input on a more developed set of agenda and process considerations. 

“Transparency is essential to earning and keeping the public’s trust. Inviting stakeholders into this process at this early stage is not only a first for the PCAOB, but it reflects this Board’s commitment to a modern, responsive regulatory process. Stakeholder input will help ensure our standards evolve in ways that strengthen audit quality, and I look forward to learning what our stakeholders share with us,” Chairman Logothetis added.  

Comments will be accepted through August 7, 2026, and may be submitted via the following methods:  

  • Email: [email protected] (Note: please reference “Request for Public Comment on PCAOB Standard Setting” in the subject line.) 

  • Postal mail: Office of the Secretary, PCAOB, 1666 K Street, NW, Washington, DC 20006-2803 

After the comment period, the PCAOB will review all feedback and consider updates to its standard-setting and research agendas.  

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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.