PCAOB Updates Standard-Setting, Research, and Rulemaking Agendas After First-Ever Public Comment Period

The Public Company Accounting Oversight Board (PCAOB) today updated its standard-setting, research, and rulemaking agendas, reflecting the Board’s current priorities and stakeholder feedback. This is the first time the PCAOB sought public comment to inform these agendas and reflects Chairman Demetrios (Jim) Logothetis’ desire to ensure all perspectives are considered during standard-setting and research activities.

“Feedback from investors, auditors, academics, and other stakeholders is critical for the PCAOB to fulfill our mission. In this case, it helped inform our updated standard-setting, research, and rulemaking agendas and assisted us in refining our priorities,” said Chairman Demetrios (Jim) Logothetis. “Under these updated agendas, we will continue to focus our efforts on projects that are practical, responsive to today’s capital markets, and ultimately, advance audit quality and investor protection.” 

Today’s update also includes an overview of upcoming standard-related activities such as developing a conceptual framework for standard setting. On June 23, 2026, the Board issued its first-ever request for public comment on standard setting.

The updated agendas identify the Board’s priorities for developing and implementing standards, research, and rulemaking projects.

The agendas include standard-setting projects that address the topics of negative assurance related to comfort letter engagements, auditor independence, fraud, noncompliance with laws and regulations, and going concern; research projects on data and technology, firm and engagement performance metrics, and communications with audit committees; and a rulemaking project on a permanent broker-dealer inspection program.

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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.