FEE has submitted its views on the document: Proposals for the Enhancement of the Role and Working Process of EFRAG. FEE notes that the Proposals are restricted to a high level. Further elaborations on the Proposals and details thereof need to be included during the implementation process under supervision of the Supervisory Board. Such elaborations may also need to be subject to public consultation. The Supervisory Board should review the performance of EFRAG at regular intervals.