Request for Public Comment: Draft 2026-2030 Strategic Plan Goals and Objectives 

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Comment Letters
No. Author Company/Organization Date
Comment Letter Number: 1 (PDF) Author James Dean Date Jul. 30, 2026
Comment Letter Number: 2 (PDF) Author Company/Organization

PricewaterhouseCoopers LLP

Date Aug. 11, 2026
Comment Letter Number: 3 (PDF) Author Company/Organization

Auditing Standards Committee, Auditing Section - American Accounting Association

Date Aug. 25, 2026
Comment Letter Number: 4 (PDF) Author Jeffrey L. Johanns, CPA, Chair, Professional Standards Committee Company/Organization

Texas Society of Certified Public Accountants

Date Aug. 25, 2026
Comment Letter Number: 5 (PDF) Author Jeffrey Mahoney, General Counsel Company/Organization

Council of Institutional Investors

Date Aug. 26, 2026
Comment Letter Number: 6 (PDF) Author Company/Organization

CBIZ CPAs P.C.

Date Aug. 27, 2026
Comment Letter Number: 7 (PDF) Author Company/Organization

Deloitte & Touche LLP

Date Aug. 28, 2026
Comment Letter Number: 8 (PDF) Author Company/Organization

KPMG LLP

Date Aug. 31, 2026
Comment Letter Number: 9 (PDF) Author Allison M. Henry, CPA, Vice President – Professional & Technical Standards Company/Organization

Pennsylvania Institute of Certified Public Accountants

Date Sep. 1, 2026
Comment Letter Number: 10 (PDF) Author Nicola Neilon, CPA, Chair; Daniel J. Dustin, CPA, President and CEO Company/Organization

National Association of State Boards of Accountancy (NASBA)

Date Aug. 25, 2026
Comment Letter Number: 11 (PDF) Author Company/Organization

Ernst & Young LLP

Date Sep. 2, 2026
Comment Letter Number: 12 (PDF) Author Company/Organization

CohnReznick LLP

Date Sep. 3, 2026
Comment Letter Number: 13 (PDF) Author Company/Organization

Grant Thornton LLP

Date Sep. 3, 2026
Comment Letter Number: 14 (PDF) Author Anthony J. Pugliese, CIA, CPA, CGMA, CITP, President and Chief Executive Officer Company/Organization

The Institute of Internal Auditors

Date Sep. 3, 2026
Comment Letter Number: 15 (PDF) Author Jessica R. Giroux, Chief Legal Officer Company/Organization

American Securities Association

Date Sep. 3, 2026
Comment Letter Number: 16 (PDF) Author Yahav Edri Date Sep. 3, 2026
Comment Letter Number: 17 (PDF) Author Jen Sisson, Chief Executive Officer Company/Organization

International Corporate Governance Network

Date Sep. 4, 2026
Comment Letter Number: 18 (PDF) Author Company/Organization

Forvis Mazars, LLP

Date Sep. 4, 2026
Comment Letter Number: 19 (PDF) Author Company/Organization

BDO USA, P.C.

Date Sep. 4, 2026
Comment Letter Number: 20 (PDF) Author Jennifer Burns, AICPA Chief Auditor; Halie Creps, Chair, AICPA Auditing Standards Board Company/Organization

AICPA

Date Sep. 4, 2026
Comment Letter Number: 21 (PDF) Author Joshua Stein, Vice President-Accounting and Financial Management Company/Organization

American Bankers Association

Date Sep. 4, 2026
Comment Letter Number: 22 (PDF) Author Lynn Paquin, Senior Portfolio Manager Company/Organization

California State Teachers’ Retirement System (CalSTRS)

Date Sep. 4, 2026
Comment Letter Number: 23 (PDF) Author Company/Organization

Crowe LLP

Date Sep. 4, 2026
Comment Letter Number: 24 (PDF) Author Company/Organization

Institute of Chartered Accountants in England and Wales (ICAEW)

Date Sep. 4, 2026
Comment Letter Number: 25 (PDF) Author Company/Organization

RSM US LLP

Date Sep. 4, 2026
Comment Letter Number: 26 (PDF) Author Mike Flood, Senior Vice President, Center for Capital Markets Competitiveness Company/Organization

U.S. Chamber of Commerce

Date Sep. 4, 2026
Comment Letter Number: 27 (PDF) Author Campbell Pryde, President and CEO Company/Organization

XBRL US

Date Sep. 4, 2026
Comment Letter Number: 28 (PDF) Author Company/Organization

Financial Executives International (FEI) -Committee on Corporate Reporting

Date Sep. 4, 2026
Comment Letter Number: 29 (PDF) Author Company/Organization

Members of the Investor Advisory Group

Date Sep. 4, 2026
Comment Letter Number: 30 (PDF) Author Company/Organization

Johnson Global Advisory

Date Sep. 4, 2026
Comment Letter Number: 31 (PDF) Author Dennis McGowan, Vice President of Professional Practice Company/Organization

Center for Audit Quality

Date Sep. 4, 2026
Comment Letter Number: 32 (PDF) Author Anna Hix Date Sep. 14, 2026