CBIZ CPAs P.C. has submitted a comment letter to the Securities and Exchange Commission (SEC) in response to its Draft Strategic Plan for Fiscal Years 2026–2030, offering perspectives on how the Commission can strengthen its long-term regulatory priorities and approach.
In its letter, CBIZ CPAs expresses support for the SEC’s overarching direction, including its focus on investor protection, fair and efficient markets, and capital formation. The firm also commends the Commission’s commitment to transparency and stakeholder engagement throughout the strategic planning process.
Drawing on its experience providing audit and internal control services to public companies, CBIZ CPAs outlines several recommendations aimed at enhancing the final plan.
AI Guidance Needed
A key priority highlighted in the response is the need for clearer guidance for companies on the use of artificial intelligence in financial reporting and investor communications. As AI becomes more deeply embedded in finance, reporting and compliance processes, CBIZ CPAs emphasizes that it directly impacts disclosure controls, internal accounting controls and overall financial reporting quality. The firm recommends that the SEC establish a principles-based framework addressing governance, accountability, documentation, validation and monitoring to support responsible adoption and maintain investor confidence.
Transparent Financial Reporting Oversight
The letter also encourages the SEC to take a more explicit and transparent role in overseeing the broader financial reporting ecosystem, including coordination with the Public Company Accounting Oversight Board and the Financial Accounting Standards Board. CBIZ CPAs notes that thoughtful oversight and coordination can improve regulatory clarity, reduce duplication and better balance cost, complexity and outcomes for market participants.
Approach to Rulemaking
CBIZ highlights the importance of evaluating the cumulative impact of the SEC’s rulemaking agenda. Rather than assessing rules in isolation, the firm recommends that the Commission consider the combined burden of concurrent and sequential regulations to ensure that costs remain aligned with expected investor benefits.
Timely Guidance
Finally, CBIZ CPAs underscores the value of timely public interpretive guidance, particularly as new and amended rules are implemented. Providing clear and up-to-date guidance can reduce uncertainty, promote consistency in application and support more efficient compliance across the market.
Through this submission, CBIZ CPAs aims to contribute practical insights to help shape a strategic plan that is both forward-looking and operationally effective for issuers, auditors and investors alike.
Connect with our team to discuss what these priorities may mean for your organization.
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