The SEC’s Office of the Chief Accountant (OCA) is accepting applications for Professional Accounting Fellow (PAF) positions. The PAF program, which began in 1972, provides fellows with opportunities for public service to investors, personal development and career advancement.


Fellows will be involved in the study and development of rule proposals under federal securities laws; liaison with accounting, auditing and other professional standard-setting bodies; and consult with registrants on reporting matters. OCA plans to select candidates for the following positions:


  • Candidates with significant experience in the application of U.S. GAAP and/or IFRS (areas of specialty may include, but are not limited to, accounting topics such as revenue recognition, compensation, leases and financial instruments);
  • Candidate(s) with significant experience in performing and reviewing valuations for financial reporting purposes (areas of specialty may include, but are not limited to, business enterprise valuations, valuations of financial instruments and other complex securities, along with intangible assets); and
  • Candidates with significant experience analyzing and implementing auditing, independence and/or quality-control standards (areas of specialty may include, but are not limited to, audits of broker-dealers and auditing of complex financial instruments).


Applications are due Jan. 13, 2012. Information regarding the required application submission is available at For further information, call Cecil Mak at 202-551-5341 or Laura McCracken at 202-551-5302.


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