Standard-Setting, Research, Rulemaking, and Related Activities

The PCAOB’s standard-setting and research agendas are informed by the organization’s strategic plan, which sets forth the goals and objectives that support the PCAOB’s statutory mission. The agendas translate those goals and objectives into specific standard-setting and research initiatives, helping ensure that PCAOB resources are focused on areas where regulatory action, research, or other activities can meaningfully improve audit quality and investor protection.

In developing the agendas, the PCAOB considers current and emerging audit issues, including advances in technology; the results of PCAOB oversight activities; 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 PCAOB is committed to a transparent standard-setting process, including, for example, seeking public input on the development of its standard-setting and research agendas.¹ The High-Level Summary of Public Comments on PCAOB Standard Setting maps comments received on the Strategic Priorities RFC and the Standard Setting RFC to the standard-setting and research agendas.

The standard-setting and research agendas are dynamic and may evolve as the PCAOB gains new insights from our oversight activities or as circumstances change. The Office of the Chief Auditor will generally update this webpage at least quarterly to reflect changes driven by the types of factors discussed above and project developments.

Recently Completed Standard-Setting Projects

Current Standard-Setting Projects

The standard-setting agenda focuses the PCAOB’s resources on matters where improvements to PCAOB standards could provide the greatest overall benefit to audit quality, investors, and the public interest.

Standard-setting projects listed below are being actively developed by the staff. Additional standard-setting projects will be considered at a later date as we progress work on the current agenda and may include amendments to additional interim standards.²

Research Projects

Research projects explore matters that may affect audit quality, investor protection, or the continued relevance and effectiveness of PCAOB standards. The nature, scope, and duration of research projects may vary. Some research projects examine a defined issue to determine whether a specific regulatory response is warranted, while others address foundational or cross-cutting developments and may evolve as the staff’s understanding of the topic and the topic itself develop. Research may lead to one or more of the following outcomes:

• a new standard-setting project,
• changes to the scope or direction of an existing project,
• development of staff guidance,
• another appropriate regulatory response, or
• continued research and stakeholder outreach. 

To help expedite the research phase, the PCAOB welcomes stakeholders to email relevant data, analyses, or observations to [email protected].

Research projects listed below are being actively pursued by the staff.

Importance of Data and Technology Research

Technology is an important consideration across the PCAOB's standard-setting and research activities. As auditors, public companies, and broker-dealers increasingly use data analytics, automation, artificial intelligence, and other technologies, the PCAOB is examining how these developments affect audits and whether amending PCAOB standards or developing staff guidance may be appropriate.

The Data and Technology research project helps the PCAOB to monitor technological developments and consider whether they affect PCAOB standard-setting and related activities. Through its research activities, the PCAOB has gathered input from investors, auditors, preparers, software developers, and other stakeholders. This research and outreach have informed the PCAOB’s broader consideration of technology-related standard setting and guidance, including work involving technology-assisted analysis, confirmations, external audit evidence, and generative artificial intelligence. 

Technology considerations are embedded throughout the current agenda. For example, the Fraud and Going Concern projects may examine how technology affects auditor identification of misstatements and evaluation of an entity’s ability to continue as a going concern. Separately, the staff plans to develop guidance on considerations relating to the use of artificial intelligence by companies and auditors, and guidance on certain matters relating to digital assets.

As this work progresses, the staff will continue to examine existing standards to determine whether targeted amendments are needed to address technological developments and will keep this webpage updated to reflect any relevant changes. The PCAOB also welcomes stakeholders to email relevant data, analyses, or observations about the use of technology in audits to [email protected].

Activities Supporting Standard Setting and Research

Conceptual Framework for Standard Setting

The PCAOB is developing a conceptual framework for standard setting to promote transparency, consistency of standards, and efficient use of our resources. A conceptual framework can articulate a structured, principles-based approach to standard setting while remaining firmly grounded in the PCAOB’s statutory mandate to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports.

The PCAOB supports the objective of increased transparency of the standard-setting process. A conceptual framework may also address alignment of our standards with those of other standard setters. Development of the conceptual framework will be conducted in parallel with the above standard-setting and research projects.

Post-Implementation Review for Critical Audit Matters

Feedback obtained by the PCAOB through our requests for public comment during 2026 indicates there are differing views by stakeholders about the usefulness of critical audit matters (CAMs) disclosures and the need for further standard-setting actions. The staff plans to conduct a further post-implementation review of CAMs prior to determining whether to pursue further research, standard setting, or guidance. Additional information about this process can be found at Post-Implementation Review.

Staff Guidance

The staff regularly assesses whether issuing topic-specific staff guidance could be beneficial to auditors in applying one or more PCAOB standards or rules. As part of performing this assessment, the staff monitors requests and recommendations of stakeholders for guidance, and considers emerging audit issues, matters arising through PCAOB oversight activities, firm consultations, and activities of other regulators and standard setters. The staff is currently considering guidance on the following topics:

Rulemaking Projects

In addition to standard-setting and research projects, the Board is considering the following rulemaking project. Proposed changes to PCAOB rules generally undergo a public notice-and-comment process to gather input from investors and other stakeholders.