Comment Letter

Draft 2022–2026 Strategic Plan for Securities and Exchange Commission; Release No. 34-95588

Thursday, September 29, 2022

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In this comment letter, the CAQ provides views related to the Draft 2022–2026 Strategic Plan for Securities and Exchange Commission (the Plan). We support the Plan the Commission has put forth. Multidisciplinary feedback from various stakeholders, such as investors, preparers, regulators, and auditors is critical to successful regulatory outcomes and as such we commend the Commission for seeking input on the Plan. In implementing the Plan, it will be important for the Commission to prioritize its efforts in a way that is most responsive to its three-part mission of protecting investors, maintaining fair, orderly, and efficient markets, and facilitating capital formation. We appreciate the transparency the SEC provides through releasing its regulatory agenda twice a year and encourage it to continue to do this with a focus of highlighting those projects where expected action by the Commission is 12 months or less. We have also submitted letters in support of the Financial Accounting Foundation’s Strategic Plan for Public Comment and the PCAOB’s Draft Strategic Plan 2022-2026 and to provide input on their strategic planning efforts.