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 Finance, Enforcement, 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.
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.
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.
Locating Other Helpful Information
Compliance and Disclosure Guides:
Industry Letters Issued:
Staff Comment Letters Issued:
Other helpful information: