The U.S. Securities and Exchange Commission has established a Financial Reporting and Accounting Unit within the Division of Enforcement to pursue financial reporting fraud and broader misconduct involving accounting and auditing. The unit will coordinate with relevant SEC divisions and offices to align enforcement of federal securities laws with the commission’s policy goals. Timothy Zimmerman, a senior adviser to the Division of Enforcement director, will lead the unit. It will include attorneys and accountants with specialized expertise in financial reporting, accounting, auditing and securities regulation.
U.S. Securities & Exchange Commission2026-08-05
U.S. Securities and Exchange Commission establishes specialized unit targeting financial reporting fraud and accounting and audit misconduct
The U.S. Securities and Exchange Commission has created a specialized enforcement unit to pursue financial reporting fraud and accounting and audit misconduct. Led by Timothy Zimmerman, the unit will combine legal and accounting expertise and work across the SEC.