Soyoung Ho

The Public Company Accounting Oversight Board (PCAOB) voted unanimously on July 20, 2026, to seek public comment on its proposed strategic plan for 2026-2030.

The PCAOB enforcement staff has updated its criteria for recommending whether issuers and broker-dealers should be identified in settled disciplinary orders. This revised approach marks a departure from the broader disclosure guidelines followed by staff since 2022.

The SEC on August 4, 2026, adopted technical amendments to its investment company governance rules to update federal regulations and reflect a federal court decision that vacated certain fund governance requirements adopted in 2004.

The SEC has stayed its approval of a controversial Nasdaq rule requiring listed companies to maintain at least $5 million in market value, pending commission review after receiving multiple petitions.

The Public Company Accounting Oversight Board's (PCAOB) enforcement staff said that it will no longer routinely require respondents in disciplinary settlements to agree not to publicly deny findings contained in settled orders.

The Securities and Exchange Commission (SEC) on August 5, 2026, said it has established a new specialized unit within its Division of Enforcement focused on accounting, auditing, and financial reporting matters.

As preliminary inspection findings indicated last year, the quality of public company audits by the largest accounting firms has continued to improve.

SEC Chairman Paul Atkins said he is soliciting candidates to serve as a member of the PCAOB.

The AICPA and its affiliate, the Center for Audit Quality (CAQ), recommended that the Office of the Comptroller of the Currency (OCC) and the Federal Deposit Insurance Corp. (FDIC) specify that monthly examinations of stablecoin reserve composition reports be conducted in accordance with AICPA standards when implementing provisions of the Guiding and Establishing National Innovation for U.S. Stablecoins Act, known as the GENIUS Act.

The Securities and Exchange Commission (SEC) is very close to issuing a proposal that would cut back executive compensation disclosure requirements.