October 27, 2026
Through our work supporting firms across PCAOB interactions and the broader audit quality lifecycle, JGA is seeing several encouraging opportunities for firms to engage more directly with the PCAOB. From post-inspection outreach to targeted roundtables, Firm Consultation Process, and small firm forums, firms are being given opportunities to ask questions, share their experiences, and provide perspectives directly to PCAOB leadership and staff. We believe firms should take advantage of them. What We Are Seeing Post-Inspection Outreach The PCAOB's Division of Registration and Inspections (DRI) has recently reached out directly to smaller registered audit firms regarding their 2026 inspection experiences. The discussions are intended to provide two-way dialogue about what is working well, where communications or processes could be clearer, and how the inspection process can be more efficient and effective. The PCAOB is specifically seeking feedback on communications, interactions between inspection and engagement teams, and opportunities to improve the inspection process. A separate voluntary and confidential post-inspection survey is also being used to gather structured feedback from inspected engagement partners. Broker-Dealer Outreach The PCAOB is also convening a roundtable with broker-dealer auditors. The discussion is planned to focus on the PCAOB's interim inspection program for broker-dealer audits, including whether it is appropriately scoped to address significant risks. Practitioners are also being asked to share their perspectives on current audit risks and developments in the broker-dealer environment. Small Firm Forums The PCAOB is continuing its forums for auditors of small businesses and broker-dealers. According to the PCAOB, these forums give registered firms access to timely information about PCAOB activities and current issues affecting the profession while also giving PCAOB Board members and staff an opportunity to receive input directly from auditors. For 2026, the PCAOB has specifically described these forums as an opportunity for two-way dialogue. The events include participation from PCAOB leadership and staff from areas including the Office of the Chief Auditor, Division of Registration and Inspections, and Division of Enforcement and Investigations, as well as other regulators. Our Message to Firms: Participate These different initiatives point to something important: firms have opportunities to be part of the conversation. PCAOB Chairman Jim Logothetis has emphasized the importance of increasing stakeholder engagement and noted that the PCAOB should not be “a black box.” ¹ Greater dialogue gives firms an opportunity to better understand the PCAOB's perspectives, while also giving practitioners a channel to share what they are experiencing in practice. If your firm receives an invitation to participate in post-inspection outreach, a roundtable, forum, or similar PCAOB initiative, we encourage you to participate. Come prepared with questions, share constructive feedback, and use the opportunity to provide direct insight based on your firm's experiences. JGA works alongside firms throughout their audit quality journey, we can help identify topics or questions to raise with the PCAOB, think through prior inspection experiences, and prepare firm leadership for productive discussions. More broadly, this is part of how we view JGA's role as a long-term business partner to the firms we serve . Our relationships extend beyond a single inspection or project. Whether a firm needs support with inspection readiness, remediation, quality control, methodology, monitoring, training, technology, or another aspect of its quality function, our goal is to be a resource the firm can turn to as its needs evolve. If you have received an invitation from the PCAOB or have questions about one of these opportunities, reach out to your JGA team . We are here to help you prepare and make the most of the conversation. Source: ¹ Public Company Accounting Oversight Board, “Engaging with Audit Committees and Other Stakeholders Earlier and More Often,” October 15, 2026.