I highlighted back in February that a new board had been sworn in at the PCAOB, and that group held its first open Board meeting last week to chart a course under that new leadership. At the open meeting, the Board approved a request for public comment seeking input regarding the PCAOB’s strategic priorities. The announcement of the meeting notes:

The feedback received will help inform the development of the PCAOB’s 2026-2030 strategic plan and guide the PCAOB’s focus areas for future standard-setting activities. Importantly, the public will have further opportunities to provide input on a draft 2026-2030 strategic plan and refreshed standard-setting focus areas later this year.

The request for public comment indicates that the board is particularly interested in receiving comments addressing the following questions:

1. 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?

2. 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)?

3. What inspection information would be most useful to stakeholders, and how could inspection reporting be enhanced under a quality control-focused inspection program?

4. What standard-setting projects should the PCAOB pursue?

5. How can the PCAOB achieve greater alignment of its auditing standards with international auditing standards?

6. In what ways should the PCAOB consider deploying technology, including AI, to help further its investor-protection mission?

7. How can the PCAOB enhance transparency with its stakeholders?

Comments are requested by May 15, 2026, and can be provided via email at comments@pcaobus.org or by delivery to the following address: Office of the Secretary, PCAOB, 1666 K Street, NW, Washington, DC 20006-2803.

– Dave Lynn