Contacting the CF Staff for Advice

Accounting offices at the SEC are organized such that the Commission has an Office of the Chief Accountant that is responsible for all accounting and auditing matters arising in the administration of federal securities laws. Additionally, the Divisions of Corporation Finance, Enforcement, and Investment Management each have a separate office led by that Division’s Chief Accountant that supports that Division. Information for each office is found below.

The Office of the Chief Accountant (OCA)

OCA is led by the SEC’s Chief Accountant, who serves as the principal advisor to the Commission on matters pertaining to accounting and auditing as they relate to application of federal securities laws. OCA staff work closely with domestic and international private-sector accounting and auditing standard-setting bodies, and provide consultative services to registrants, auditors, and other Commission divisions and offices regarding the application of accounting standards, related financial disclosure requirements, and auditor independence requirements. 

More information:

• Office of the Chief Accountant Groups
• Contact Information

Locating Other Helpful Information

Compliance and Disclosure Guides:

• Staff Accounting Bulletins
• Corporation Finance Compliance and Disclosure Interpretations
• Division of Corporation Finance Financial Reporting Manual

Staff Speeches:

• OCA Staff Speeches
• CF Staff Speeches
• ENF Staff Speeches
• IM Staff Speeches

Industry Letters Issued:

• Letters issued by OCA
• Letters issued by CF-OCA

Staff Comment Letters Issued:

• Corporation Finance comment letters

International Accounting:

• Corporation Finance Foreign Issuer Information

Resources:

• Corporation Finance Filing Review Process
• Corporation Finance Accounting & Financial Reporting — Frequently Requested Materials
• Statutes, Rules and Forms