Financial Reporting and Accounting Unit Attorney

Summary

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.

Duties

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.

Requirements

Conditions of employment

• CITIZENSHIP: You must be a US citizen.
• SELECTIVE SERVICE: Males born after 12/31/59 must be registered or exempt from Selective Service (see https://www.sss.gov/).
• SECURITY CLEARANCE: Entrance on duty is contingent upon completion of a pre-employment security investigation. Favorable results on a Background Investigation may be a condition of employment or selection to another position.
• DRUG TESTING: This position may be subjected to drug testing requirements.
• PERMANENT CHANGE OF STATION (PCS): Moving/Relocation expenses are not authorized.
• DIRECT DEPOSIT: All Federal employees are required to have Federal salary payments made by direct deposit to a financial institution of their choosing.
• TRIAL PERIOD: Consistent with 5 U.S.C. § 7511, you will be required to serve a two-year trial period (one year for preference eligible veterans) if the position to which you have applied is not the same or similar to your current position of record.
• You must possess a J.D. or LL.B Degree and you must be an active member of the bar in good standing.
• The selectee is required to report to the duty station(s) listed.

Qualifications

Applicants are responsible for confirming all required materials are submitted by the closing date of the announcement. Please check the How You Will Be Evaluated and Required Documents sections carefully, as missing documents will render the application incomplete and ineligible for review.
Qualifying experience may be obtained in the private or public sector. Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional, philanthropic, religious, spiritual, community, student, social). Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience. All qualification requirements must be met by the closing date of this announcement.
BASIC REQUIREMENT: All applicants must possess the following:

• J.D. or LL.B. degree --AND--
• Active membership of the bar in good standing in any state, territory of the United States, the District of Columbia, or the commonwealth of Puerto Rico. (Note: proof of bar membership will be required before entry on duty.

MINIMUM QUALIFICATION REQUIREMENT: In addition to meeting the basic requirement, applicants must also meet the minimum qualification requirement.

1. Applying Federal securities laws, rules and regulations; AND
2. Conducting investigations, civil cases or administrative proceedings.

• Legal Analysis - Utilizes expert legal knowledge to apply relevant law to the facts of each case.
• Critical Thinking - Considers a variety of factors, general and subject matter-specific, when making decisions and determining next steps in a case.
• Development and Use of Record - Strategically collects, analyzes, and organizes an evidentiary record.
• Case Management - Manages cases efficiently using best practices.

Education

You MUST provide transcripts or other documentation to support your educational claims. Unless otherwise stated: (1) official or unofficial transcripts are acceptable, or (2) you may submit a list with all your courses, grades, semester, year, and credit for the course. If you are qualifying for this position by substituting education or training for experience, you must submit a copy of your unofficial transcripts or equivalent by the closing date of the announcement. Qualifying education must have been obtained from an accredited college or university recognized by the U.S. Department of Education. Internal Applicants: OHR will verify education qualifications for internal applicants using documents in the Electronic Official Personnel Folder (eOPF). If required transcripts or certificates are not present in your eOPF, you will be required to provide them to OHR. If selected, a start date will not be established until official transcripts are received.
FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs. For more information, click here.
Applicants may also find the following helpful:
National Association of Credential Evaluation Services (NACES) is an association of 19 credential evaluation services with admission standards and an enforced code of good practice.
Association of International Credentials Evaluators (AICE) is an association of 10 credential evaluation services with a board of advisors and an enforced code of ethics.

Additional information

Supplementary vacancies may be filled in addition to the number stated in this announcement and may be filled from any division or office within the agency.
SEC COMPENSATION PROGRAM: Total salary (base pay + locality) is dependent upon duty location. The overall salary range listed above is provided for informational purposes; a selectee's initial pay will be established below the maximum rate of the range. The pay for current SEC employees will be determined according to the procedures specified in the agency's policy. Please click here for a compensation overview.
Disability Employment: For information on disability appointments, click here.
Reasonable Accommodation: If you are an applicant who needs a reasonable accommodation to participate in the SEC application process due to a medical disability, please contact reasonableaccommodation@sec.gov. For religious-based accommodations, please contact religiousaccommodation@sec.gov . Please be sure to submit your request at least 5 business days in advance of the date you need the requested accommodation.

Equal Employment Opportunity (EEO) Information for SEC Job Applicants: For more information, please click here.

The Fair Chance Act prohibits specific inquiries concerning an applicant's criminal or credit background unless the hiring agency has made a conditional offer of employment to the applicant. An applicant may submit a complaint, or any other information, to the agency within 30 calendar days of the date of alleged non-compliance by contacting the Legal and Policy Office in the Office of Human Resources at ElliottT@sec.gov.

Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.

A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.

Review our benefits

Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.