SEC Greenlights Audit Board's 2026 Budget and Fees
Published Date: 1/26/2026
Notice
Summary
The SEC just gave the green light to the Public Company Accounting Oversight Board’s (PCAOB) budget and fees for fiscal year 2026. This means public companies and registered brokers will pay their share to keep audits honest and investors safe. The new budget and fees kick in soon, helping the PCAOB keep watch over audits without breaking the bank.
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
PCAOB Budget and Fee Approved
The SEC approved the Public Company Accounting Oversight Board (PCAOB) budget and the aggregate annual accounting support fee for fiscal year 2026. The PCAOB adopted the 2026 budget on December 19, 2025 and submitted it for Commission approval; the fee will be allocated among issuers (public companies) and registered brokers and dealers who must pay their share to fund PCAOB oversight.
Sequestration Lowers 2026 Fee by $2.2M
The Office of Management and Budget determined the PCAOB's 2026 budget is subject to sequestration. For 2026 the sequestration amount is 5.7% or $20.6 million, and the PCAOB's 2026 accounting support fee will be reduced by the excess amount held for sequester, $2.2 million; separately, $22.8 million sequestered in 2025 will become available in 2026.
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