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SEC.gov | Contacting the Staff for Advice

Source 2020: https://www.sec.gov/divisions/corpfin/cfreportingguidance.shtml | 2020-02-12

        

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        <h1 class="article-title">Contacting the Staff for Advice</h1>
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                  <p class="article-publishdate">
                            Oct. 12, 2017
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            <div class="article-body"><p>Accounting offices at the SEC are organized such that the Commission has an <a href="https://www.sec.gov/about/offices/oca.htm">Office of the Chief Accountant</a> that is responsible for establishing and enforcing accounting and auditing policy. Additionally, the Divisions of <a href="https://www.sec.gov/divisions/corpfin.shtml">Corporation Finance</a>, <a href="https://www.sec.gov/divisions/enforce.shtml">Enforcement</a>, and <a href="https://www.sec.gov/divisions/investment.shtml">Investment Management</a> each have a Chief Accountant's Office that supports that Division. Information for each office is found below.</p>

<table border="0" cellpadding="0" cellspacing="0">
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			<h2>The Office of the Chief Accountant (OCA)</h2>

			<p>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.</p>

			<p><i>More information:</i></p>

			<ul type="square">
				<li><a href="https://www.sec.gov/info/accountants/ocasubguidance.htm">Guidance for Consulting with OCA</a></li>
				<li>Organization of OCA Groups<br />
				<a href="https://www.sec.gov/about/offices/oca/ocaaccount.htm">Accounting</a><br />
				<a href="https://www.sec.gov/about/offices/oca/ocaprof.htm">Professional Practice</a><br />
				<a href="https://www.sec.gov/about/offices/oca/ocaintlaffairs.htm">International Affairs</a></li>
				<li><a href="https://www.sec.gov/about/offices/oca/10a1notices.htm">Submission of Notices</a></li>
				<li><a href="https://www.sec.gov/about/offices/oca.htm">Contact Information</a></li>
			</ul>

			<h2>The Division of Enforcement, Chief Accountant's Office (ENF-OCA)</h2>

			<p>ENF-OCA investigates possible violations of securities laws with respect to accounting, auditing, and financial issues.</p>

			<p><i>More information:</i></p>

			<ul type="square">
				<li><a href="https://www.sec.gov/divisions/enforce/friactions.shtml">Accounting and Auditing Enforcement Releases</a></li>
				<li><a href="https://www.sec.gov/complaint.shtml">File a Complaint or Report a Potential Securities Law Violation</a></li>
			</ul>
			</td>
			<td width="20"></td>
			<td align="left" valign="top" width="230">
			<h2>The Division of Corporation Finance, Chief Accountant's Office (CF-OCA)</h2>

			<p>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.</p>

			<p><i>More information:</i></p>

			<ul type="square">
				<li><a href="mailto:DCAOLetters@sec.gov">Submit E-mail Request for Interpretations, Accommodations or Waivers of Reporting Requirements</a></li>
				<li><a href="https://www.sec.gov/forms/corp_fin_interpretive">Submit Request Form for Interpretive Advice and Other Assistance</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cfconcise.shtml">Contact information</a></li>
			</ul>

			<h2><br />
			The Division of Investment Management, Chief Accountant's Office (IM-OCA)</h2>

			<p>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.</p>

			<p><i>More information:</i></p>

			<ul type="square">
				<li><a href="https://www.sec.gov/divisions/investment/imcontact.htm">Contact Information</a></li>
			</ul>
			</td>
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	</tbody>
</table>

<hr color="#F9D449" size="1" />
<h1>Locating Other Helpful Information</h1>

<table border="0" cellpadding="0" cellspacing="0">
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			<h3>Compliance and Disclosure Guides:</h3>

			<ul type="square">
				<li><a href="https://www.sec.gov/interps/account.shtml">Staff Accounting Bulletins</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cfguidance.shtml">Corporation Finance Compliance and Disclosure Interpretations</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cffinancialreportingmanual.shtml">Division of Corporation Finance Financial Reporting Manual</a></li>
			</ul>

			<h3>Staff Speeches:</h3>

			<ul type="square">
				<li><a href="https://www.sec.gov/page/oca-section-landing">OCA Staff Speeches</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cfspeeches.shtml">CF Staff Speeches</a></li>
				<li><a href="https://www.sec.gov/news/speech.shtml">ENF Staff Speeches</a></li>
				<li><a href="https://www.sec.gov/news/speech.shtml">IM Staff Speeches</a></li>
			</ul>

			<h3>Industry Letters Issued:</h3>

			<ul type="square">
				<li><a href="https://www.sec.gov/info/accountants/staffletters.shtml">Letters issued by OCA</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cfacctfinrptfrms.shtml">Letters issued by CF-OCA</a></li>
			</ul>
			</td>
			<td width="20"></td>
			<td align="left" valign="top" width="230">
			<h3>Staff Comment Letters Issued:</h3>

			<ul type="square">
				<li><a href="https://www.sec.gov/answers/edgarletters.htm">Corporation Finance comment letters</a></li>
			</ul>

			<h3>International Accounting:</h3>

			<ul type="square">
				<li><a href="https://www.sec.gov/divisions/corpfin/cfforeignissuers.shtml">Corporation Finance Foreign Issuer Information</a></li>
			</ul>

			<h3>Other helpful information:</h3>

			<ul type="square">
				<li><a href="https://www.sec.gov/divisions/corpfin/cffilingreview.htm">Corporation Finance Filing Review Process</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cfacctfinrptfrms.shtml">Corporation Finance Accounting & Financial Reporting — Frequently Requested Materials</a></li>
				<li><a href="https://www.sec.gov/divisions/corpfin/cfrules.shtml">Statutes, Rules and Forms</a></li>
			</ul>

			<h3><a href="https://www.sec.gov/about/offices/oca/ocalinks.htm">Links to Other Organizations</a></h3>
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    <div class="article-date modified">
          Modified: Aug. 7, 2017
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