The Public Company Accounting Oversight Board is requesting input on future focus areas for standard setting.
The public comment period, which is open though Aug. 7, 2026, is the first time the PCAOB has issued a request for comment on its standard-setting and research agendas. It is also requesting feedback on its general approach to standard setting and considering the potential impact of the recent
"As we continue to advance our standard-setting and research activities, our agendas must evolve with the audit and financial reporting ecosystem," PCAOB chairman Demetrios Logothetis said in a statement Tuesday. "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."
Comments can be submitted via:
- Email to
comments@pcaobus.org (with the subject line "Request for Public Comment on PCAOB Standard Setting"); or, - Postal mail to Office of the Secretary, PCAOB, 1666 K Street, NW, Washington, DC 20006-2803.
"Transparency is essential to earning and keeping the public's trust," Logothetis continued. "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."
