This position is in the Division of Enforcement Office of Chief Accountant located in Washington, D.C. The Division of Enforcement investigates possible violations of securities laws, recommends Commission action when appropriate, either in federal court or before an administrative law judge, and negotiates settlements.
The Chief Accountant, under the general direction of the Co-Directors of Enforcement will oversee a nationwide approach to conducting investigations and litigation involving accounting and auditing issues and forensic accounting matters.
Provide guidance and supervise others who provide guidance on GAAP, GAAS and PCAOB standards, as well as forensic accounting matters in support of investigations and litigation.
Providing guidance on identifying relevant accounting and auditing issues to be investigated, developing case theories, and methods to gather evidence in support of case theories in litigation.
Play a key role in the Division's efforts regarding methods to detect improper financial reporting and disclosure and audit failures.
Coordinate the Division's approach to investigations and litigation by interpreting findings from the Office of Chief Accountant or other Divisional Chief Accountants.
Coordinate Division priorities and initiatives related to accounting and auditing issues with the PCAOB, regulatory partners and law enforcement officials.
Serves as an expert consultant on case theories, interpretation of evidence, and written recommendations as appropriate.
Perform the full range of supervisory duties, including evaluating employee performance; making recommendations for appointment and promotion; hearing and resolving complaints; and other related supervisory tasks.
All qualification requirements must be met by the closing date of this announcement.
Qualifying experience may be obtained in the private or public sector. Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional; philanthropic; religious; spiritual; community, student, social). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience. Additional qualifications information can be found here. Qualifying education must have been obtained from an accredited college or university recognized by the U.S. Department of Education.
BASIC REQUIREMENT: A. Degree: accounting; or a degree in a related field such as business administration, finance, or public administration that included or was supplemented by 24 semester hours in accounting. The 24 hours may include up to 6 hours of credit in business law. (The term "accounting" means "accounting and/or auditing" in this standard. Similarly, "accountant" should be interpreted, generally, as "accountant and/or auditor.") OR B. Combination of education and experience -- at least four (4) years of experience in accounting, or an equivalent combination of accounting experience, college-level education, and training that provided professional accounting knowledge. The applicant's background must include ONE of the following: -- 24 semester/36 quarter hours in accounting or auditing courses of appropriate type and quality. This can include up to 6 semester/9 quarter hours of business law; -- A certificate as Certified Public Accountant or Certified Internal Auditor, obtained through written examination; or -- Completion of the requirements for a degree that included substantial course work in accounting or auditing, e.g., 15 semester/22 quarter hours, but that does not fully satisfy the 24-semester hour/36-quarter hour requirement in paragraph A, provided that (a) the applicant has successfully worked at the full performance level in accounting, auditing, or a related field, e.g., valuation engineering or financial institution examining; (b) a panel of at least two higher level professional accountants or auditors has determined that the applicant has demonstrated a good knowledge of accounting and of related and underlying fields that equals in breadth, depth, currency, and level of advancement that which is normally associated with successful completion of the four-year course of study described in paragraph A; and (c) except for literal non-conformance to the requirement for 24 semester/36 quarter hours in accounting, the applicant's education, training, and experience fully meet the specified requirements.
Minimum Qualification Requirements: In addition to meeting the Basic Requirement, candidates must have at least one year of specialized experience equivalent to at least the GS/SK-14 grade level. Specialized experience includes experience conducting accounting investigations of the operational activities of public companies, broker dealers, clearing agencies, transfer agents, investment advisers (including advisers to hedge funds, private equity funds and other private funds), investment companies and/or other self-regulatory organizations; reviewing financial statements; evaluating financial accounting systems; and applying generally-accepted accounting principles (GAAP), generally-accepted auditing standards (GAAS), and the Public Company Accounting Oversight Board (PCAOB) requirements to prepare reports, memoranda, and other documents relative to accounting and auditing investigations; and experience analyzing and reviewing financial reporting information filed under the Investment Company Act of 1940, Securities Act of 1933 and/or the Securities Exchange Act of 1934.
You MUST provide transcripts or other documentation to support your educational claims. Unless otherwise stated: (1) official or unofficial transcripts are acceptable, or (2) you may submit a list with all of your courses, grades, semester, year, and credit for the course. All materials must be submitted by the closing date of the announcement.
PASS/FAIL COURSES: If more than 10 percent of your undergraduate course work (credit hours) were taken on a pass/fail basis, your claim of superior academic achievement must be based upon class standing or membership in an honor society.
FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. For further information, visit: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html
Internal Number: 18-ES-10134394-KMA
About U.S. Securities & Exchange Commission
The mission of the U.S. Securities and Exchange Commission is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. The U.S. Securities and Exchange Commission strives to promote a market environment that is worthy of the public’s trust and characterized by transparency and integrity.