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 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.
More information:
- Organization of OCA Groups
Accounting
Professional Practice
International Affairs - Contact 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:
- Accounting and Auditing Enforcement Releases
- File a Complaint or Report a Potential Securities Law Violation
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:
- Submit Online Request for Interpretations, Accommodations, or Waivers of Reporting Requirements
- Submit Request for Interpretive Advice and Other Assistance
- Contact 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 Accounting Bulletins
- Corporation Finance Compliance and Disclosure Interpretations
- Division of Corporation Finance Financial Reporting Manual
Staff Speeches:
Industry Letters Issued:
Staff Comment Letters Issued:
International Accounting:
Resources:
Last Reviewed or Updated: Feb. 27, 2024