Jonathan
Wiggins is a Deputy Chief Accountant in the Office of the Chief Accountant
(OCA) at the U.S. Securities and Exchange Commission (SEC). Mr. Wiggins leads
the activities of OCA's Accounting Group, including support of the
Commission’s oversight of the Financial Accounting Standards Board, rulemaking
activities, and technical consultations from public companies, auditors, and
divisions and offices within the SEC on the application of accounting standards
and financial disclosure requirements.