The U.S. Securities & Exchange Commission approved the Public Company Accounting Oversight Board’s 2026 budget and the related accounting support fee, setting both at lower levels than the prior year. The PCAOB budget totals USD 362.1 million, a 9.4% (USD 37.6 million) decrease, and includes a 52% reduction in the chairperson’s compensation and a 42% reduction in other Board members’ compensation. The accounting support fee totals USD 306.0 million, an 18.4% (USD 68.9 million) decrease, with USD 280.3 million assessed on public company issuers and USD 25.7 million assessed on brokers and dealers. The release reiterates that, under the Sarbanes-Oxley Act of 2002, the SEC has annual oversight responsibility to review and approve the PCAOB’s budget and accounting support fee, and notes ongoing SEC and PCAOB initiatives to re-assess the PCAOB’s strategic plan, operations, and budget.