Financial Reporting and Accounting Unit Attorney

The Division of Enforcement, Financial Reporting and Accounting Unit ("FRA Unit") is seeking a General Attorney (Financial Reporting and Accounting Unit Attorney). As a Financial Reporting and Accounting Unit Attorney you will investigate potential violations of accounting and auditing professional standards, public company financial disclosures, and related provisions of the federal securities laws.

In this role as a Financial Reporting and Accounting Unit Attorney, you will be responsible for: Conducting complex investigations involving potential violations of the federal securities laws, which may include public company financial reporting violations, accountant and auditor failures, violations of Sarbanes-Oxley standards, auditor independence violations, and fundamental audit quality failures. Developing and executing investigative and litigation strategies, including identifying and marshalling relevant evidence, assessing auditor, accountant, and company conduct, and evaluating compliance with relevant professional auditing and accounting standards. Working alongside Division of Enforcement and Unit accountants to draft subpoenas and document requests; questioning witnesses - including auditors, audit committee members, and company executives - through interviews, testimony, or depositions; analyzing documentary and testimonial evidence to assess potential violations; and preparing litigation-related documents as needed. Preparing high-quality work product demonstrating command of relevant accounting and auditing standards, and the federal securities laws, including using sound judgment to evaluate evidence, identify patterns of audit or accounting failure or disclosure misconduct, and synthesize complex financial and legal information to reach well-supported conclusions. Collaborating effectively with Commission staff, Division accountants, both the Commission's and the Division of Enforcement's Offices of the Chief Accountant, and other regulatory bodies, as well as communicating with courts, opposing counsel, and private industry representatives. Managing multiple complex investigations simultaneously, setting priorities, and developing innovative legal strategies to address novel questions of accounting, auditing, and financial disclosure law. Representing the Commission in all aspects of federal court litigation and administrative proceedings, including actions against auditors, audit firms, and public company issuers, as needed.