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Financial Reporting Manual

Dec. 11, 2017

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Communications with the Division of Corporation Finance’s Office of Chief Accountant (CF-OCA)

(Last updated: 7/1/2019)

CF-OCA performs the following functions that may result in communications with companies and their advisors:

  • Acts on behalf of the Commission to grant relief under Rule 3-13 of Regulation S-X. The staff has authority, where consistent with investor protection, to permit registrants to omit, or substitute for, required financial statements. Requests for this relief should be submitted by email. Call (202) 551-3111 and ask for the appropriate person listed below to discuss questions about potential relief:

Rules 3-05 and 8-04 – Jaime John

Article 11 and Rule 8-05 – Todd Hardiman

Rules 3-09 and 4-08(g) – Christy Adams

Rules 3-10 and 3-16 – Jarrett Torno

Rules 3-14 and 8-06 – Jessica Barberich

  • Answers interpretive request letters and provides informal interpretive advice about the form and content of financial statements and other financial information required to be included in Commission filings. Requests for interpretive letters should be submitted by email. Requests for informal interpretive advice should be submitted by online form or by calling (202) 551-3400.  While the statements made by the staff on the telephone are intended to be helpful to the persons making the inquiries, they are not binding due to their informal nature.
     
  • Helps identify and explain the applicable rules, regulations, forms, and guidance that affect the form and content of financial statements and other financial information required to be included in Commission filings. Requests for this assistance should be submitted by online form or by calling (202) 551-3400. 

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