Craig C. Olinger is Senior Advisor to the Chief Accountant of the Securities and Exchange Commission's Division of Corporation Finance. He served as a Deputy Chief Accountant in the Division of Corporation Finance from 1997-2017. From January 2012 to September 2013 he was Acting Chief Accountant of the Division. His responsibilities include interpretation of the financial reporting and disclosure requirements for public companies as well as financial reporting matters affecting foreign registrants. He serves as an observer to the CAQ International Practices Task Force. Prior to joining the SEC in 1986 he was employed by Price Waterhouse. Mr. Olinger received his M.A.S. from the University of Illinois and his B.S. from Lebanon Valley College. He is a member of the AICPA.