CFA Institute：致PCAOB关于其公司和敬业度指标提案的评论信（英文版）

We laud the Board for progressing this project which has been in progress for over 15 years. The Concept Release was issued in 2015 after years of debate and discussion, including discussion at the PCAOB’s Standing Advisory Group (“SAG”) prior to issuance of the Concept Release. Some ten years later, the Board has responded to investor priorities in addressing this issue and has been balanced in their consideration of the topic – reducing the number of metrics from 28 in the 2015 Concept Rele