SUMMARY On March 31, 2026, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its strategic plan (PCAOB 2026). This comment letter summarizes the views of the participating members of the Auditing Standards Committee of the Auditing Section of the American Accounting Association. Our comments include responses to the questions listed in the request for comment. Our key recommendations are to prioritize inspections—particularly through expanded support for smaller firms, return to the supervisory model, advance standard setting in areas such as technology, ICFR, and complex estimates, and enhance transparency across inspections, quality control reporting, and PCAOB operations.
Barr‐Pulliam et al. (Mon,) studied this question.