The Public Company Accounting Oversight Board (PCAOB) on March 31, 2026, voted unanimously to seek public comment on its 2026-2030 strategic plan.
The request for comment document focuses on seven broad questions:
- What should the PCAOB focus on as its strategic priorities in registration, inspections, and enforcement over the next two to five years to further its statutory mission?
- What changes should the PCAOB make to its inspections program including, but not limited to, changes in light of its new quality control standard (QC 1000)?
- What inspection information would be most useful to stakeholders, and how could inspection reporting be enhanced under a quality control-focused inspection program?
- What standard-setting projects should the PCAOB pursue?
- How can the PCAOB achieve greater alignment of its auditing standards with international auditing standards?
- In what ways should the PCAOB consider deploying technology, including AI, to help further its investor-protection mission?
- How can the PCAOB enhance transparency with its stakeholders?
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