Jeffrey T. Nick is a professional accounting fellow in the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission (SEC). His responsibilities include consulting with registrants on accounting and reporting matters, following the activities of U.S and international accounting standard setters, and participating in the development of the SEC's and other standard setting bodies' rule proposals. He focuses primarily on technical accounting matters including consolidation, financial assets, derivatives, debt, equity, insurance, income taxes, and contingencies. Prior to joining the SEC in August 2019, Jeffrey was part of Deloitte & Touche LLP's audit practice. Jeffrey received his graduate degree in Accountancy from Wake Forest University and his undergraduate degree in English from Davidson College. He is a licensed CPA in Pennsylvania, California, and North Carolina.