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  • Office of the Chief Accountant
  • Communicating with OCA
  • Staff Communications & Guidance
  • Financial Reporting Structure
  • Office Groups

Office of the Chief Accountant

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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.

Communicating with OCA

COMMUNICATING WITH OCA

Staff Communication and Guidance

STAFF COMMUNICATIONS & GUIDANCE

Involvement

FINANCIAL REPORTING STRUCTURE

Paul Munter, Chief Accountant, Office of the Chief Accountant
 

Contact the Office
202-551-5300
oca@sec.gov

Recent Staff Speeches and Statements

Responsibilities of Lead Auditors to Conduct High-Quality Audits When Involving Other Auditors (Paul Munter)
March 17, 2023

Accounting Standard Setting in a Rapidly Evolving Business Environment: A Focus on the Timely Delivery of Investor Priorities (Paul Munter)
February 14, 2023

The Auditor’s Responsibility for Fraud Detection (Paul Munter)
October 11, 2022

Audit Quality and Investor Protection under the Holding Foreign Companies Accountable Act (Paul Munter)
September 6, 2022

Auditor Independence and Ethical Responsibilities: Critical Points to Consider When Contemplating an Audit Firm Restructuring (Paul Munter)
August 29, 2022

The Critical Importance of the General Standard of Auditor Independence and an Ethical Culture for the Accounting Profession (Paul Munter)
June 8, 2022

Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors (Paul Munter)
March 9, 2022

Statement on the FASB’s Agenda Consultation: Engagement with Investors and Other Stakeholders Vital to Development of High Quality Accounting Standards (Paul Munter)
February 22, 2022

Statement on OCA’s Continued Focus on High Quality Financial Reporting in a Complex Environment (Paul Munter)
December 6, 2021

The Importance of High Quality Independent Audits and Effective Audit Committee Oversight to High Quality Financial Reporting to Investors (Paul Munter)
October 26, 2021

Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”) 
April 12, 2021

Financial Reporting and Auditing Considerations of Companies Merging with SPACs (Paul Munter)
March 31, 2021

Modified: March 17, 2023

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