Office of the Chief Accountant of the SEC
E767387
The Office of the Chief Accountant of the SEC is the division within the U.S. Securities and Exchange Commission responsible for establishing and interpreting accounting and auditing policies to ensure high-quality financial reporting in the securities markets.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Office of the Chief Accountant | 1 |
| Office of the Chief Accountant of the SEC canonical | 1 |
Statements (42)
| Predicate | Object |
|---|---|
| instanceOf |
division of the U.S. Securities and Exchange Commission
ⓘ
office ⓘ |
| abbreviation | OCA NERFINISHED ⓘ |
| advises |
SEC Commissioners on accounting and auditing matters
ⓘ
SEC staff on application of accounting standards ⓘ |
| collaboratesWith |
domestic standard setters on accounting issues
ⓘ
international standard setters on accounting issues ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| field |
accounting
ⓘ
auditing ⓘ financial reporting regulation ⓘ |
| goal |
maintain fair, orderly, and efficient markets through sound accounting standards
ⓘ
protect investors through reliable financial reporting ⓘ |
| hasSubunit |
international affairs group for accounting policy
NERFINISHED
ⓘ
professional practice groups for accounting and auditing ⓘ |
| headOfGovernmentBody | Chief Accountant of the SEC NERFINISHED ⓘ |
| issues |
interpretive guidance on financial reporting
ⓘ
staff accounting bulletins NERFINISHED ⓘ |
| jurisdiction | U.S. federal securities markets ⓘ |
| location | Washington, D.C. ⓘ |
| mandate | ensure that financial statements filed with the SEC are presented fairly in conformity with applicable standards ⓘ |
| oversees |
accounting and auditing issues that arise in SEC disclosure review
ⓘ
accounting and auditing issues that arise in SEC enforcement matters ⓘ accounting and auditing issues that arise in SEC rulemaking ⓘ |
| parentOrganization | U.S. Securities and Exchange Commission NERFINISHED ⓘ |
| partOf | SEC headquarters in Washington, D.C. ⓘ |
| regulatoryArea |
audit quality
ⓘ
auditor independence ⓘ internal control over financial reporting ⓘ public company financial reporting ⓘ |
| responsibleFor |
accounting policy at the SEC
ⓘ
auditing policy at the SEC ⓘ interpretation of accounting standards for the SEC ⓘ interpretation of auditing standards for the SEC ⓘ oversight of financial reporting policy for issuers in U.S. securities markets ⓘ promoting high-quality financial reporting in the securities markets ⓘ |
| sector | government ⓘ |
| website | https://www.sec.gov/about/offices/oca.htm ⓘ |
| worksWith |
Financial Accounting Standards Board
NERFINISHED
ⓘ
International Accounting Standards Board NERFINISHED ⓘ Public Company Accounting Oversight Board NERFINISHED ⓘ other SEC divisions and offices ⓘ |
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
Chair of the U.S. Securities and Exchange Commission
→
oversees
→
Office of the Chief Accountant of the SEC
ⓘ
Financial Reporting and Audit Group
→
collaboratesWith
→
Office of the Chief Accountant of the SEC
ⓘ
this entity surface form:
Office of the Chief Accountant