DOI: 10.2308/ciia-2026-034 ISSN: 1936-1270
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Draft 2026–2030 Strategic Plan Goals and Objectives
Dereck Barr-Pulliam, Sean A. Dennis, Travis P. Holt, John D. Keyser, Michelle McAllister, Aleksandra B. ZimmermanSUMMARY
On July 20, 2026, the Public Company Accounting Oversight Board (PCAOB) issued a request for comment on its 2026–2030 draft strategic plan goals and objectives (PCAOB 2026a). The Auditing Standards Committee (ASC) submitted this comment letter to the PCAOB, expressing our views regarding the goals and objectives. Overall, the ASC supports the goals and objectives and provides suggestions for refining them.