The IMA^® (Institute of Management Accountants) Financial Reporting Committee (FRC or Committee) issued a comment letter in response to the Public Company Accounting Oversight Board (PCAOB) Release No. 2022-003, Request for Public Comment, Draft 2022–2026 PCAOB Strategic Plan (Proposed Plan). In issuing the Proposed Plan, the PCAOB invites comment on its mission of protecting investors. In its response, the FRC observes that the Proposed Plan focuses on the PCAOB’s primary responsibilities regarding standard setting, inspection, and enforcement, and the Committee supports this overall direction. The Committee further notes, however, that it would be valuable for the Proposed Plan to include more discussion regarding the important role of corporate preparers and how this affects the PCAOB’s work. Following this perspective, the FRC offers several specific suggestions, including increased transparency around enforcement actions and robust dialogue with stakeholders.