CBIZ CPAs recently provided input to the Public Company Accounting Oversight Board’s (PCAOB) 2026–2030 strategic planning process, emphasizing that strong audit quality is best achieved through clear, risk-based standards, regulatory stability, and transparent oversight. In March, the Board issued a request for public comment, seeking input regarding its strategic priorities. Our response supports the PCAOB’s mission to protect investors while encouraging a balanced approach that promotes consistency, scalability, and practical implementation across firms of all sizes.
We recommended enhancing inspections by linking findings more clearly to investor impact, increasing the use of timely, practical guidance, and shifting toward a quality control–focused inspection model aligned with QC 1000. We also encouraged a more targeted and transparent enforcement approach that prioritizes matters of genuine investor harm.
In addition, CBIZ CPAs advocated for a proactive and collaborative standard-setting agenda—highlighting the importance of finalizing QC 1000, advancing guidance on the use of AI in audits, and improving alignment with international standards without creating unnecessary burden. Across all areas, we emphasized the need for greater transparency, stakeholder engagement, and use of technology to improve the accessibility and usefulness of PCAOB communications.
Overall, our perspectives are grounded in advancing audit quality, fostering consistent application of standards, and supporting a regulatory framework that is clear, predictable, and responsive to a rapidly evolving environment.
The PCAOB will use this feedback to “help inform the development of the PCAOB’s 2026-2030 strategic plan and guide the PCAOB’s focus areas for future standard-setting activities.” Additionally, the public will have further opportunities to provide input on the draft plan later this year.
View our full letter on the PCAOB website. If you have any questions regarding our recommendations about the PCAOB’s strategic priorities, contact us.
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