PCAOB staff guidance on companies' and auditors' use of artificial intelligence ("super intelligence" on the agenda; under consideration, not issued)

Summary

The PCAOB's standard-setting agenda page lists, among topics on which staff is considering guidance, "Use of Super Intelligence": staff guidance for auditors on the effect on the audit of a company's use of super intelligence (SI) in financial reporting, and on auditors' own use of SI. The same page says staff plans to develop guidance on the use of super intelligence by companies and auditors, and that the agenda page is generally updated at least quarterly. No such guidance has been issued. The agenda page uses "super intelligence" where the PCAOB's June 23, 2026 request for comment (Release 2026-005) spoke of AI; that release says the existing Data and Technology research project is to assess whether guidance, changes to standards or other action is needed, and that commenters did not agree whether AI should be addressed through staff guidance or standard setting. An April 2026 PCAOB staff Spotlight reports that in 2025 staff gathered insights from more than 250 audit committee chairs, who were increasingly seeking their auditors' views on AI's potential effects on financial reporting and controls.

Key dates

1. October 20, 2026Checked against sources

Developments are added when the record is reviewed. Next review: January 12, 2027.

Evidence

Each passage is quoted from its source. The quoted passages are re-checked against the live pages every month.

1. the PCAOB has an existing Data and Technology research project designed to assess whether there is a need for guidance, changes to PCAOB standards, or other regulatory actions in light of the increased use of technology-based tools by auditors and preparers.

   Supports: Data and Technology research project is assessing the need for guidance or standards

   There was no consensus about whether AI-related developments should be addressed through staff guidance or standard setting.

   Supports: No decision on guidance versus standard setting

   Request for Public Comment on PCAOB Standard Setting (PCAOB Release No. 2026-005) Public Company Accounting Oversight Board (PCAOB) Primary source

2. from more than 250 audit committee chairs.

   Supports: Staff gathered insights from more than 250 audit committee chairs in 2025 (fragment; sentence split across PDF columns)

   are increasingly seeking insights from their

   Supports: Audit committee chairs increasingly seeking their auditors' insights on AI (fragment; full sentence is split across PDF columns: on the potential impacts of AI on the company's financial reporting and controls)

   Spotlight: 2025 Conversations With Audit Committee Chairs (April 2026) PCAOB staff Primary source

3. Develop staff guidance for auditors on considerations regarding (i) impacts on the audit of the company’s use of super intelligence (SI) in financial reporting and (ii) use of SI by the auditor.

   Supports: Staff guidance topic under consideration: Use of Super Intelligence

   Separately, the staff plans to develop guidance on considerations relating to the use of super intelligence by companies and auditors

   Supports: Staff plans to develop the guidance (not issued)

   The Office of the Chief Auditor will generally update this webpage at least quarterly

   Supports: Agenda page updated at least quarterly

   Standard-Setting, Research, Rulemaking, and Related Activities (agenda page) Public Company Accounting Oversight Board (PCAOB) Primary source