2. The membership of 2.PCC is reduced to 9 ~ 12, of which the chairman 1. A smaller and more flexible organization is conducive to coordinating opinions and making centralized decisions. Members of PCC are directly appointed by FAF and need to have rich experience and background in financial reporting of private companies. FASB members are not allowed to be the chairman of PCC. The term of office of PCC members is three years, renewable for two years.