The Public Company Accounting Oversight Board recently posted its updated Strategic Plan (2008-2013).  The Plan provides a framework for PCAOB focus over the next five years and a check to make sure the Board’s activities are aligned with its core values.  Interestingly, the Board notes that the market for experienced accountants has become “highly competitive” and “difficult to predict,” with the competition for such talent “fierce.”  Despite these challenges, the PCAOB remains optimistic, insisting that it has attracted highly competent staff.  For example, the leads on its 2007 inspection teams had, on average, 23 years experience in public accounting, it says.  The Board also believes that its hiring ability will improve in the near term, even though it admits facing “constraints in hiring and maintaining the staff,” due to training, budget, and other shortfalls.