The PCAOB’s September 30, 2026 agenda update lists five standard-setting projects, three research projects and one rulemaking project. The work ranges from possible audit-standard amendments to research that may or may not lead to regulation; none of the agenda entries means a rule or standard has been adopted.
What the PCAOB announced on September 30, 2026
The Public Company Accounting Oversight Board (PCAOB) said it had updated its standard-setting, research and rulemaking agendas to reflect Board priorities and stakeholder feedback. It described this as the first time it had sought public comment to inform these agendas. The update followed a June 23, 2026 request for comment on standard setting. The PCAOB’s current agenda page says its agendas also reflect feedback on strategic priorities and other inputs.
Chairman Demetrios (Jim) Logothetis said the feedback helped refine the Board’s priorities. He described the continuing focus as practical work responsive to current capital markets and directed toward audit quality and investor protection. The announcement explains why the agenda changed; it does not announce final decisions on the individual projects. Read the PCAOB’s September 30 announcement.
Standard-setting projects: five areas under staff development
Standard setting is the workstream for considering changes to auditing standards. The current agenda lists five active projects. Their stages differ: staff is developing proposals for two, while the other three remain at feedback review and project-planning stages.
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| Project | What the PCAOB is considering | Stage or next step listed |
|---|---|---|
| Negative assurance related to comfort letter engagements | Targeted amendments to AS 6101, Letters for Underwriters and Certain Other Requesting Parties, concerning auditors’ ability to provide negative assurance on subsequent changes to specified financial statement line items. | Staff is developing a proposal for Board consideration in Q4 2026. |
| Auditor independence | Whether the PCAOB’s interim ethics and independence standards should remain in their current form given possible overlap with SEC Regulation S-X Rule 2-01, and whether changes in the audit environment warrant amendments. | Staff is developing a proposal for Board consideration in Q1 2027. |
| Fraud | Amendments to AS 2401 to better align auditor responsibilities for intentional acts causing material misstatements with risk assessment, including technology developments. The PCAOB may also consider alignment with revised ISA 240 and SAS No. 151. | Staff is evaluating feedback and developing a project plan. |
| Noncompliance with laws and regulations | Modernizing AS 2405 through a scalable, risk-based approach, with possible alignment to Securities Exchange Act Section 10A, ISA 250 (Revised) and AU-C 250. | Staff is evaluating feedback and developing a project plan. |
| Going concern | Targeted amendments to AS 2415 to coordinate auditor responsibilities with management responsibilities under applicable reporting frameworks and respond to investor needs, with possible alignment to ISA 570 (Revised 2024) and AU-C 570. | Staff is evaluating feedback and developing a project plan. |
The Q4 2026 and Q1 2027 dates are anticipated Board-consideration targets shown on the agenda, not guaranteed meeting dates or adoption deadlines. A proposal would be a step for Board consideration, not an adopted amendment. The PCAOB’s agenda page is dynamic, so project descriptions and next steps can change.
Research projects: three areas where the outcome is open
Research helps the PCAOB understand an issue before deciding what response, if any, is appropriate. The agenda lists three active research projects:
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- Data and technology: Centralized research into how auditors and companies use new technologies and how those technologies may affect audit quality. The PCAOB identifies data analytics, automation, artificial intelligence and other technologies, and says the project’s scope and outputs may evolve as technology changes. Research may inform standards or staff guidance.
- Firm and engagement performance metrics: Further research and outreach with audit firms, audit committees and investors to understand which metrics could help monitor audit quality and inform PCAOB oversight.
- Communications with audit committees: Research and stakeholder outreach on communications that may enhance audit committee oversight.
Research does not commit the Board to issuing a rule or standard. Depending on what it learns, the PCAOB says research may lead to a new standard-setting project, a change to an existing project, staff guidance, another regulatory response, or continued research and outreach.
Rulemaking: a proposed permanent broker-dealer inspection program
The sole listed rulemaking project concerns a permanent inspection program for audits of brokers and dealers. Staff is developing a proposal for Board consideration in Q4 2026. That is a planned proposal-development and consideration step, not a final rule or a guarantee of when the Board will act.
The PCAOB says proposed rule changes generally proceed through public notice and comment, giving investors and other stakeholders an opportunity to provide input.
Other activities and staff guidance are separate from the project counts
The agenda page also describes work that should not be counted as another formal standard-setting, research or rulemaking project:
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- Conceptual framework: The PCAOB is developing a framework for standard setting intended to support transparency, consistency and efficient use of resources while remaining grounded in the Board’s statutory mission.
- Critical audit matters: The Board plans a further post-implementation review of critical audit matters disclosures before deciding whether additional research, standard setting or guidance is warranted.
- Staff-guidance topics: Artificial intelligence, digital assets and accumulating identified misstatements are identified as guidance under consideration. These are not additional formal agenda projects in the three workstream counts.
Why the agendas can change
The PCAOB says its standard-setting and research agendas are informed by its strategic plan, current and emerging audit issues, oversight results, engagement with investors and other stakeholders, discussions with SEC staff, other regulators and standard setters, and other relevant developments. It describes the agendas as dynamic; the Office of the Chief Auditor generally updates the agenda webpage at least quarterly. Because the listed stages and target dates can change, the live PCAOB agenda is the place to check for the latest status.
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