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.