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Contacting the Staff for Advice

Oct. 12, 2017

Accounting offices at the SEC are organized such that the Commission has an Office of the Chief Accountant that is responsible for establishing and enforcing accounting and auditing policy. Additionally, the Divisions of Corporation FinanceEnforcement, and Investment Management each have a Chief Accountant's Office that supports that Division. Information for each office is found below.

The Office of the Chief Accountant (OCA)

OCA is responsible for establishing and enforcing accounting and auditing policy to enhance transparency and relevancy of financial reporting, and for improving the professional performance of public company auditors in order to promote the fair presentation and credibility of financial statements used for investment decisions.

More information:

The Division of Enforcement, Chief Accountant's Office (ENF-OCA)

ENF-OCA investigates possible violations of securities laws with respect to accounting, auditing, and financial issues.

More information:

The Division of Corporation Finance, Chief Accountant's Office (CF-OCA)

CF-OCA oversees financial reporting policies and practices in the Division. They consider registrants' requests for waivers and interpretations of SEC reporting requirements. CF-OCA also consults with OCA in addressing registrants' technical accounting matters.

More information:

The Division of Investment Management, Chief Accountant's Office (IM-OCA)

IM-OCA reviews financial reporting documents submitted to the SEC by investment companies, and also answers their interpretive questions on accounting and financial reporting issues.

More information:

Locating Other Helpful Information

Compliance and Disclosure Guides:

Staff Speeches:

Industry Letters Issued:

Staff Comment Letters Issued:

International Accounting:

Other helpful information:

Links to Other Organizations

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