Date: January 23, 2015

Issue: Accounting

To: Financial Accounting Foundation and Financial Accounting Standards Board

Filing Type: Regulatory

Description: The CCMC believes that the Strategic Plan is a positive and continuous evolution of past efforts by the FAF and FASB to broaden outreach and maintain the transparency and communication needed for evidence based standard setting. The CCMC believes that this update and refinement of prior mission statements provides clarity on long-range goals allowing for greater feedback and accountability.

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