Chief Accountant Is Seeking Candidates for 2026 Professional Accounting Fellow Positions

The SEC’s Office of the Chief Accountant (OCA) is accepting applications for Professional Accounting Fellow (PAF) positions that will begin in the summer of 2026. The PAF program, which began in 1972, is designed to provide participating fellows with outstanding opportunities for public service and professional development. During their two-year term, fellows may assist OCA in administering Commission oversight with respect to accounting, auditing, and other professional standard-setting bodies; participate in teams assigned to study and develop rule proposals under the federal securities laws; and participate in consultations from public companies, auditors, and audit committee members on accounting, auditing, internal control over financial reporting, independence, and reporting matters.  

OCA is seeking candidates who want to engage in public service and who can draw upon their significant experience in auditing the financial statements of, providing advisory services to, or working for public companies, to exhibit an understanding of and an ability to analyze and succinctly explain policy or practice matters affecting public companies that are associated with either (or both) of the following:

• The application or implementation of accounting standards or corporate reporting by domestic and/or foreign public companies.
• The application or implementation of auditing, quality control, and independence standards related to the audits of the financial statements of domestic and/or foreign public companies or broker-dealers registered with the SEC.

Candidates must be U.S. citizens and must be able to adhere to the highest ethical standards in supporting the Commission’s mission.

Applicants are required to submit to OCA:

• A resume;
• At least two professional letters of recommendation from non-relatives; and
• A three to five page essay, single spaced (see further information below).

Applicants are required to submit these items and to complete the application online at USAJobs on or before Wednesday, April 22, 2026.

Applicants are required to submit an essay on a current accounting, auditing, or corporate reporting topic that either affects, or may in the future affect, financial reporting by public companies in the U.S. capital markets or broker-dealers registered with the SEC. Alternatively, your topic may address broader SEC strategic priorities that fall within the scope of the Office of the Chief Accountant (OCA). You are encouraged to select a topic within these parameters where you have knowledge or expertise. The essay should meet the following parameters:

• Include the applicant’s identification of the accounting, auditing, or corporate reporting topic, consideration of the associated policy level issues, and the applicant’s specific recommendations.
• A discussion of OCA’s role in addressing or overseeing the issue-whether through standard-setting, oversight, or interpretive guidance.
• Exclude lengthy or excessive quotations from accounting or auditing literature. References to such literature, where necessary, will suffice.

For United States veterans, in order to receive credit for military service you must indicate dates of service on your resume and provide proof of veteran status (DD-214, Member Copy 4 or other documentation containing dates of service and character of discharge). Disabled veterans and other applicants eligible for 10-point Veteran's Preference please include documentation to validate your claim (VA letter, SF-15, etc.).

In considering all applications, OCA will follow the Commission’s policy of affording equal employment opportunity to all eligible applicants.  

For more information about the PAF program and the application process, interested parties are encouraged to contact Ms. Virginia Fritz in OCA at (202) 551-6324 or FritzVi@sec.gov or Mr. Conlan Boyer in OCA at (202) 551-8673 or BoyerCo@sec.gov.