Key facts
- The SEC is creating a new specialized unit within its Division of Enforcement.
- The unit will focus on accounting and financial reporting fraud cases and general misconduct in accounting and auditing.
- Timothy Zimmerman, a senior advisor in the Division of Enforcement, will lead the new unit.
- The unit will be staffed by attorneys and accountants with specialized skills in financial reporting and accounting.
The U.S. Securities and Exchange Commission (SEC) announced on Wednesday the creation of a new specialized unit within its Division of Enforcement. This unit, named the Financial Reporting and Accounting Unit, will be dedicated to pursuing cases involving accounting and financial reporting fraud, as well as general misconduct within the accounting and auditing professions.