美国证监会执法部新设财务报告与会计专项组

Washington D.C., Aug. 5, 2026 —

The Securities and Exchange Commission today announced it is establishing a new specialized unit within the Division of Enforcement to provide the dedicated expertise, focus, and capacity to pursue accounting and financial reporting fraud cases as well as general misconduct in the accounting and auditing areas. The Financial Reporting and Accounting Unit will work in close collaboration with staff across all relevant SEC divisions and offices to ensure its approach to enforcing federal securities laws is consistent with the Commission’s policy goals.“Since my return to the Division, I have been assessing every aspect of our staffing to ensure that we are aligned to deliver results in our core mission areas,” said David Woodcock, Director of the SEC’s Division of Enforcement. “This new unit – which expands on the Division’s current and historical efforts to crack down on bad actors in the accounting and auditing profession – will be critical in our efforts to pursuing financial reporting fraud, as well as accounting and auditor misconduct more generally.” The unit will be led by Timothy Zimmerman, who joined the SEC’s Division of Enforcement in May 2026 as a senior advisor to the Director. Prior to joining the agency, Mr. Zimmerman worked for 12 years at an international law firm, and most recently served as Deputy General Counsel at an international accounting and professional services firm. “I look forward to working with Tim on this important endeavor,” said Osman Nawaz, Principal Deputy Director of the SEC’s Division of Enforcement and head of specialized units. “His depth of experience and passion are tremendous assets that will help the Division.” The Financial Reporting and Accounting Unit will be staffed by both attorneys and accountants with specialized skills related to financial reporting, accounting, and auditing in securities regulation.

Last Reviewed or Updated: Aug. 5, 2026