US SEC strategic plan 2010-2015

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08 Oct 2009

The US Securities and Exchange Commission has published for public comment its Draft Strategic Plan for fiscal years 2010 through 2015. The document includes drafts of the SEC's mission, vision, values, strategic goals, major initiatives, and performance metrics for fiscal years 2010 through 2015. The draft outlines over 70 initiatives designed to support the Commission's primary strategic goals.

With regard to accounting, goals include supporting a single set of global accounting standards and promoting the ongoing FASB-IASB convergence work. Adoption of IFRSs for use by US domestic SEC registrants is not a specified goal. Click to download US SEC Strategic Plan 2010-2015 (PDF 441k). Comments are requested by 16 November 2009 to strategicplan @

Here is the SEC's proposed accounting objective:

Due to the increasingly global nature of the capital markets, the agency will promote high-quality financial reporting worldwide through, among other things, support for a single set of high-quality global accounting standards and promotion of the ongoing convergence initiatives between the FASB and the International Accounting Standards Board.


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