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The SEC’s Office of the Chief Accountant is seeking up to three professional accounting fellows to help develop proposed securities rules, work with standard setters in accounting and auditing, and consult with filers on reporting matters. The unpaid fellowships are for two years beginning June 2007. For two positions, the SEC prefers candidates with experience applying U.S. GAAP or International Financial Reporting Standards; candidates for the third position should have experience in analyzing and implementing auditing and other standards. Applications are due by January 19, 2007. For information, call Mark Barrysmith at 202-551-5304 or Josh Jones at 202-551-5334.

arilyn A. Pendergast, CPA, received the Sempier Award for outstanding contributions to the international accountancy profession at the 17th World Congress of Accountants held November 13–16 in Istanbul, Turkey.
The award, which is presented by the International Federation of Accountants (IFAC) every four to five years, is named after Robert Sempier, the first executive director of IFAC. Pendergast, who is only the fourth person to receive the award, was selected from among nominations by IFAC’s 160 member bodies in 120 countries.
A former member of the AICPA board of directors, Pendergast has been the chair of both the AICPA Professional Ethics Executive Committee and the IFAC Ethics Committee. While serving on the IFAC Ethics Committee, she led a restructuring of the IFAC Code of Ethics for Professional Accountants, including the adoption of a principles-based approach to independence.
“Marilyn’s international accomplishments serve as a model for what IFAC espouses in terms of professional conduct and technical proficiency with contributions to the profession that transcend national boundaries,” wrote AICPA President and CEO Barry Melancon in an April nominating letter.
Pendergast, who also was the first female president of the New York State Society of CPAs, is a senior partner with the Albany, N.Y.-based accounting firm UHY LLP.