Jonathan Wiggins is a Senior Associate Chief Accountant in the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission (SEC). Mr. Wiggins manages activities within OCA's Accounting Group, which advises the Commission on accounting matters and works closely with private sector accounting bodies such as the Financial Accounting Standards Board. Public companies, auditors, and other divisions and offices within the SEC regularly consult with OCA's Accounting Group on the application of accounting standards and financial disclosure requirements.