Board Member Christina Ho Announces Resignation from PCAOB and Reflects on Her Tenure

Yesterday, I formally notified the Securities and Exchange Commission (SEC) of my intention to resign from the Public Company Accounting Oversight Board (PCAOB) effective the earlier of: (1) January 31, 2026; or (2) the date the SEC appoints a successor for my Board Member position. My term on the Board expired on October 24, 2025, and I have chosen not to apply for reappointment.

I take great pride in my contributions during my tenure, particularly in serving as a credible lone dissenter who was able to prevent the adoption of some potentially harmful standards and rules, and my leadership in formulating strategic recommendations about emerging technologies such as artificial intelligence through the work of the PCAOB’s Technology Innovation Alliance Working Group. However, I believe that now is the time to make way for a new Board to bring fresh and forward-looking leadership to the PCAOB.

I am optimistic that the SEC will appoint highly qualified individuals to serve on the Board. It is my hope that they will be committed to common sense audit regulation, fostering resilience in the audit marketplace and promoting innovation. These priorities are essential for protecting investors and strengthening our capital markets.

I want to extend my gratitude to my fellow Board Members and PCAOB staff with whom I have had the opportunity to work, and I wish much success to the Members of the next Board.