For the first time in its history, the Public Company Accounting Oversight Board has issued a request for comment on its standard-setting and research agendas, and the board is also asking for feedback on its overall standard-setting process.
The PCAOB opened a public comment period on June 23 for stakeholders to provide input on potential future areas of focus for standard setting.
The audit regulator is also seeking feedback on revisiting its general approach to standard setting and considering the potential impact of the recent Securities and Exchange Commission 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,” PCAOB Chairman Demetrios Logothetis said in a statement on 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.”
The PCAOB says the request for comment reflects the feedback already received during its strategic priorities request for comment last March and allows stakeholders to provide more targeted input on a more developed set of agenda and process considerations.
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“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,” Logothetis added. “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.”
Comments will be accepted through Aug. 7, 2026, and can be submitted via the following methods:
- Email: comments@pcaobus.org (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 says it will review all feedback and consider updates to its standard-setting and research agendas.
Photo credit: PCAOB/LinkedIn
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Tags: Accounting, Auditing, auditing standards, PCAOB
