Washington, D.C., July 15, 2026 – The Center for Audit Quality (CAQ) today released its 2026 Spring Audit Partner Pulse Survey, the latest edition of its recurring report capturing insights from audit partners at the nation’s leading public company audit firms.
Now in its sixth year, the survey tracks how audit partners view the U.S. business environment over time, offering a unique, cross-industry perspective on economic conditions, emerging risks, and shifting business priorities.
Because audit partners work across industries and engage regularly with public companies, their perspectives provide a timely view into how organizations are navigating a business landscape shaped by both momentum and uncertainty. The Spring 2026 findings show organizations moving forward more deliberately, balancing a steady economic outlook with an increasingly complex risk environment.
A Steady Outlook, but a Changing Risk Landscape
- Audit partners report that overall sentiment toward the U.S. economy remains largely unchanged, with a neutral and cautiously optimistic views continuing to dominate.
- While sentiment has stabilized, the persistence of neutrality reflects ongoing uncertainty as companies weigh a wide range of economic and geopolitical risks.
- At the same time, organizations are not standing still. Audit partners report that companies are advancing with targeted investments in new technologies and strategic decision-making rather than remaining on hold.
Evolving Risks Drive Strategic Focus
- Technology disruption and AI-related competitive pressures are now among the top risks facing companies, alongside cybersecurity concerns and geopolitical instability.
- Companies are increasingly adapting their business strategies in real time. Thirty-nine percent of survey respondents report that their clients are actively seeking perspective on expected regulatory changes, underscoring the importance of understanding how policy development may affect business planning, reporting and risk oversight.
AI and Technology Continue to Shape Business Priorities
- Investment in artificial intelligence remains a key priority, with companies focusing on practical implementation and integration across process automation, customer support, and predictive analysis.
- As adoption expands, organizations are working through complex governance, oversight, and risk management challenges tied to emerging technologies. Nearly 90% of respondents characterized the maturity of AI governance at their largest client as either “developing” or “early stage.”
- Audit partners report that companies continue to balance innovation with controls, emphasizing long-term value alongside responsible deployment.
“This edition of our Audit Partner Pulse Survey highlights a shift from holding steady to moving forward with greater intent, even as uncertainty remains,” said Amy O’Connor, Vice President of Public Affairs, Center for Audit Quality. “That perspective can serve as a useful guide for investors, policymakers, and business leaders making decisions in a complex environment and reflects what makes assurance so valuable: audit partners bring a broad, cross-industry perspective grounded in real-time engagement with companies.”
Download the Spring 2026 Audit Partner Pulse Survey to see the full results.
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About the Center for Audit Quality
The CAQ champions the public interest in the capital markets by:
- Elevating the quality, credibility, and transparency of public company audits;
- Advancing critical issues affecting public company audits;
- Driving innovation in assurance; and
- Providing a collaborative forum for capital market stakeholders to address evolving needs and challenges.
As the voice of the public company audit profession, we work to instill trust in corporate reporting and the integrity of the auditing process, ultimately empowering investors, companies, and society as a whole.