The PCAOB’s September 30, 2026 update lists five standard-setting projects, three research projects and one rulemaking project. The work spans auditor responsibilities, audit technology and oversight, and a proposed permanent inspection program for broker-dealer audits. These are agenda items—not adopted rules or standards—and the Board’s anticipated consideration dates are targets, not guarantees.
What changed in the September 30 update
The Public Company Accounting Oversight Board (PCAOB) said it updated its standard-setting, research and rulemaking agendas to reflect Board priorities and stakeholder feedback. The announcement followed the PCAOB’s June 23, 2026 request for public comment on standard setting and was the first time the Board sought public comment to inform these agendas. Chairman Demetrios (Jim) Logothetis said the feedback helped refine priorities, with continued focus on practical work responsive to current capital markets and intended to advance audit quality and investor protection. PCAOB announcement, September 30, 2026
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Standard-setting projects: five areas under staff development
The PCAOB’s current agenda lists five active standard-setting projects. Their stages differ: two have proposals in development for anticipated Board consideration, while staff is still evaluating feedback and developing project plans for the other three. Current PCAOB agenda
| Project | Focus | Current status and next step |
|---|---|---|
| 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 anticipated 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 anticipated Board consideration in Q1 2027. |
| Fraud | Potential amendments to AS 2401 to better align auditors’ responsibilities for intentional acts causing material misstatements with risk assessment, including technology developments. The Board 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 with a scalable, risk-based approach, including consideration of alignment with 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’s responsibilities under applicable reporting frameworks and respond to investor needs. Possible alignment with ISA 570 (Revised 2024) and AU-C 570 is also under consideration. | Staff is evaluating feedback and developing a project plan. |
Research projects: three areas for investigation and outreach
Research is distinct from standard setting: it can inform a later regulatory response, but listing a subject as research does not commit the Board to issue a new standard or rule. 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. Current PCAOB agenda
- Data and technology: Centralized research into how auditors and companies use new technologies and how those technologies may affect audit quality. The scope and outputs may change as technology evolves. Topics include data analytics, automation, artificial intelligence and other technologies; findings 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.
Rulemaking: permanent broker-dealer inspection program
The sole listed rulemaking project considers amendments to establish a permanent inspection program for audits of brokers and dealers. Staff is developing a proposal for anticipated Board consideration in Q4 2026. If proposed, rule changes generally proceed through public notice and comment, allowing investors and other stakeholders to provide input; the agenda does not say that a proposal has been adopted. Current PCAOB agenda
Related work that is not part of the project counts
The PCAOB also identifies supporting activities and staff-guidance topics. These should not be counted as formal standard-setting, research or rulemaking projects.
Rank #2
- Conceptual framework: The Board is developing a framework for standard setting intended to support transparency, consistency and efficient use of resources while remaining grounded in its statutory mission.
- Critical audit matters (CAMs): The Board plans another post-implementation review of CAM disclosures before deciding whether to pursue additional research, standard setting or guidance.
- Staff guidance under consideration: Artificial intelligence, digital assets and accumulating identified misstatements are named guidance topics, not additional formal projects in the three agenda categories.
Why the agenda can change
The PCAOB says its standard-setting and research agendas draw on its strategic plan; current or emerging audit issues; oversight results; engagement with investors and other stakeholders; discussions with SEC staff, other regulators and standard setters; and other relevant developments. The Board describes the agendas as dynamic, and says the Office of the Chief Auditor generally updates the agenda webpage at least quarterly. The current page, checked October 3, 2026, is the source for project status and anticipated dates; those details may change. PCAOB agenda and related activities
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