
What To Expect From The SEC In 2026
These are the areas where significant action is expected in 2026—and the implications for audit committees are worth a close read.
COMMITTEE SPOTLIGHT
Insights for directors serving on the audit committee, presented in collaboration with the Center for Audit Quality.
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These are the areas where significant action is expected in 2026—and the implications for audit committees are worth a close read.

Three findings from the CAQ’s 2025 Institutional Investor Survey stand out for audit committees.

In an environment where technology often outpaces regulation, trust is the ultimate currency.

Help keep your organization ready for what comes next, creating a framework for sound oversight, smart decision-making and strong stakeholder confidence.

The most effective audit committees treat disclosure as a strategic communication opportunity, not a compliance burden.

Effective oversight by strong, active, knowledgeable and independent audit committees significantly furthers the collective goal of providing high-quality, reliable financial information in the capital markets.
COMMITTEE SPOTLIGHT

Senior Director, Center for Audit Quality

Senior Manager, Center for Audit Quality