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The Office of the Chief Accountant (OCA) is responsible for accounting and auditing matters arising in the Commission’s administration of the federal securities laws, particularly with respect to accounting policy determinations, the form and content of financial statements to be filed with the Commission, and internal control over financial reporting (ICFR) matters. The Chief Accountant is the principal adviser to the Commission on matters related to accounting and auditing.

OCA staff works closely with domestic and international private-sector accounting and auditing standards-setting bodies, and consults with registrants, auditors, and other Commission staff regarding the application of accounting standards, auditing standards, and financial disclosure requirements. The typical staff person in OCA has ten to fifteen years of public accounting, industry and/or regulatory experience.

Wesley Bricker PhotoWesley Bricker, Chief Accountant, Office of the Chief Accountant

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