The Committee on Corporate Reporting (CCR) of Financial Executives International (FEI) is writing to share its views on the SEC’s Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers – Exploring a Possible Method of Incorporation (the "Work Plan"). FEI has been a consistent supporter of convergence and the goal of a single set of high quality accounting and financial reporting standards worldwide. We therefore appreciate the opportunity to provide our views on the recently issued Work Plan, which we expect will provide the framework for future rulemaking proposals in this area.