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.
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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.
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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.
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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.
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