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.

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All labels observed (2)

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