The Chair of the U.S. Securities and Exchange Commission has directed staff to recommend fundamental changes to the Consolidated Audit Trail (CAT), focusing on its costs, governance and funding. The direction follows the SEC’s comprehensive review of the CAT and other market audit trails, including staff analysis of hundreds of comments that broadly called for greater SEC responsibility for managing and funding the system. Staff will explore funding through appropriations and Section 31 transaction fees, assess the resources needed for the SEC to assume responsibility for the CAT and identify related governance requirements. They will also draft a rulemaking for Commission consideration that would rescind Rule 613 and require exchanges, the Financial Industry Regulatory Authority and broker-dealers to report CAT data to the SEC or its designee while retaining current CAT infrastructure and reporting specifications. Because the measures would need to proceed in tandem, the transition would likely not be completed until late 2027. Market participants will be given opportunities to contribute during the restructuring process, and the SEC plans to provide public updates on notable developments.