SEC Inquiry Resource
General Information
Questions related to the following topics should be directed to the following SEC Divisions:
Accounting or Auditing Unusual, Complex or Innovative Transactions
SEC – Office of the Chief Accountant ( OCA) - 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.
The SEC staff encourages companies and their auditors to consult with OCA on accounting, financial reporting, and auditing concerns or questions, especially those involving unusual, complex, or innovative transactions for which no clear authoritative guidance exists. Please refer to the hyperlink provided above for further instructions on the form of delivery and the content of correspondence when consulting with OCA.
SEC Rules & Forms
SEC – Division of Corporation Finance – ( DOCF) - Provides interpretive assistance to companies on SEC rules and forms and proposes new and revised rules to the Commission. Requests for interpretive advice from the CF-OCA may be submitted electronically at the respective link.
Auditor Independence
SEC OCA - The SEC staff encourages companies and their auditors to consult with OCA on issues regarding auditor independence. Please refer to the hyperlink provided above for further instructions on the form of delivery and the content of correspondence when consulting with OCA.
