Skip to main content    

Company Filings

U.S. Securities and Exchange Commission

                        -  About                            -  Careers 
                          -  Commissioners 
                          -  Contact 
                          -  Reports and Publications 
                          -  Securities Laws 
                          -  Mission 
                          -  Commission Votes 
                        -  Divisions & Offices                            -  Corporation Finance 
                          -  Enforcement 
                          -  Investment Management 
                          -  Economic and Risk Analysis 
                          -  Trading and Markets 
                          -  Office of Administrative Law Judges 
                          -  Examinations 
                        -  Enforcement                            -  Litigation Releases 
                          -  Administrative Proceedings 
                          -  Opinions and Adjudicatory Orders 
                          -  Accounting and Auditing 
                          -  Trading Suspensions 
                          -  How Investigations Work 
                          -  Receiverships 
                          -  Information for Harmed Investors 
                        -  Regulation                            -  Rulemaking Activity 
                          -  Proposed Rules 
                          -  Final Rules 
                          -  Interim Final Temporary Rules 
                          -  Other Orders and Notices 
                          -  Self-Regulatory Organizations 
                          -  Staff Interpretations 
                        -  Education                            -  Investor Education 
                          -  Glossaries 
                          -  Small Business Capital Raising 
                        -  Filings                            -  EDGAR – Search & Access 
                          -  EDGAR – Information for Filers 
                          -  Company Filing Search 
                          -  How to Search EDGAR 
                          -  Forms List 
                          -  About EDGAR 
                        -  News                            -  Press Releases 
                          -  Speeches and Statements 
                          -  Securities Topics 
                          -  Upcoming Events 
                          -  Webcasts 
                          -  SEC Videos 
                          -  Media Gallery 

                -  U.S. Securities and Exchange Commission                    -  Divisions & Offices 
                  -  Enforcement 
                  -  Regulation 
                  -  Education 
                  -  Filings 
                  -  Newsroom 
                -  Newsroom                    -  Press Releases 
                  -  Testimony 
                -  RSS Feeds                    -  Press Releases 
                  -  Public Statements 
                  -  Speeches 
                  -  Testimony 
                -  Divisions and Offices 
                -  Corporation Finance 
                -  About 
                -   Accounting and Financial Reporting Guidance 
                -  Compliance and Disclosure Interpretations 
                -  Filing Review Process 
                -  Financial Reporting Manual 
                -  No-Action, Interpretive and Exemptive Letters 
                -  Statutes, Rules and Forms 
                -  Small Business 
                -  Contact Us 

-  Divisions and Offices 
-  Corporation Finance 
-  About 
-   Accounting and Financial Reporting Guidance 
-  Compliance and Disclosure Interpretations 
-  Filing Review Process 
-  Financial Reporting Manual 
-  No-Action, Interpretive and Exemptive Letters 
-  Statutes, Rules and Forms 
-  Small Business 
-  Contact Us 

# Other

# Contacting the Staff for Advice

                            Oct. 12, 2017                       

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:*
                                - Contact 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:

                                - OCA Staff Speeches
                                - CF Staff Speeches
                                - ENF Staff Speeches
                                - IM Staff Speeches

### Industry Letters Issued:

                                - Letters issued by OCA
                                - Letters issued by CF-OCA

### Staff Comment Letters Issued:

                                - Corporation Finance comment letters

### International Accounting:

                                - Corporation Finance Foreign Issuer Information

### Resources:

                                - Corporation Finance Filing Review Process
                                - Corporation Finance Accounting & Financial Reporting — Frequently Requested Materials
                                - Statutes, Rules and Forms

SOCIAL MEDIA1Twitter 2Facebook2Instagram3RSS4YouTube6LinkedIn8Email Updates

## About The SEC

-  Budget & Performance 
-  Careers 
-  Commission Votes 
-  Contact 
-  Contracts 
-  Data Resources 

## Transparency

-  Accessibility & Disability 
-  FOIA 
-  Inspector General 
-  No FEAR Act & EEO Data 
-  Ombuds 
-  Whistleblower Protection 

## Websites

-  Investor.gov 
-  Related Sites 
-  USA.gov 

## Site Information

-  Plain Writing 
-  Privacy & Security 
-  Site Map 

**Return to Top