Financial Reporting and Accounting Unit Attorney

In this role as a Financial Reporting and Accounting Unit Attorney, you will be responsible for: Conducting complex investigations involving potential violations of the federal securities laws, which may include public company financial reporting violations, accountant and auditor failures, violations of Sarbanes-Oxley standards, auditor independence violations, and fundamental audit quality failures.

Developing and executing investigative and litigation strategies, including identifying and marshalling relevant evidence, assessing auditor, accountant, and company conduct, and evaluating compliance with relevant professional auditing and accounting standards.

Working alongside Division of Enforcement and Unit accountants to draft subpoenas and document requests; questioning witnesses - including auditors, audit committee members, and company executives - through interviews, testimony, or depositions; analyzing documentary and testimonial evidence to assess potential violations; and preparing litigation-related documents as needed.

Preparing high-quality work product demonstrating command of relevant accounting and auditing standards, and the federal securities laws, including using sound judgment to evaluate evidence, identify patterns of audit or accounting failure or disclosure misconduct, and synthesize complex financial and legal information to reach well-supported conclusions.

Collaborating effectively with Commission staff, Division accountants, both the Commission's and the Division of Enforcement's Offices of the Chief Accountant, and other regulatory bodies, as well as communicating with courts, opposing counsel, and private industry representatives.

Managing multiple complex investigations simultaneously, setting priorities, and developing innovative legal strategies to address novel questions of accounting, auditing, and financial disclosure law.

Representing the Commission in all aspects of federal court litigation and administrative proceedings, including actions against auditors, audit firms, and public company issuers, as needed.

Applicants are responsible for confirming all required materials are submitted by the closing date of the announcement. Please check the How You Will Be Evaluated and Required Documents sections carefully, as missing documents will render the application incomplete and ineligible for review.

Qualifying experience may be obtained in the private or public sector. Experience refers to paid and unpaid experience, including volunteer work done through National Service programs (e.g., Peace Corps, AmeriCorps) and other organizations (e.g., professional, philanthropic, religious, spiritual, community, student, social).

Volunteer work helps build critical competencies, knowledge, and skills and can provide valuable training and experience that translates directly to paid employment. You will receive credit for all qualifying experience, including volunteer experience. All qualification requirements must be met by the closing date of this announcement.

BASIC REQUIREMENT: All applicants must possess the following: J.D. or LL.B. degree --AND-- Active membership of the bar in good standing in any state, territory of the United States, the District of Columbia, or the commonwealth of Puerto Rico. (Note: proof of bar membership will be required before entry on duty.

MINIMUM QUALIFICATION REQUIREMENT: In addition to meeting the basic requirement, applicants must also meet the minimum qualification requirement.

SK-14: Applicant must have 3 year(s) of post J.D. work experience independently identifying legal issues, providing legal analyses, providing legal solutions/recommendations, and preparing legal documents, such as contracts, dispositions, pleadings, and motions;2 year(s) of which includes: Applying Federal securities laws, rules and regulations; AND Conducting investigations, civil cases or administrative proceedings.

ACCOMPLISHMENT RECORD COMPETENCIES: Your Accomplishment Record narratives should address the following competencies. See the How You Will Be Evaluated section below for more information: Legal Analysis - Utilizes expert legal knowledge to apply relevant law to the facts of each case.

Critical Thinking - Considers a variety of factors, general and subject matter-specific, when making decisions and determining next steps in a case. Development and Use of Record - Strategically collects, analyzes, and organizes an evidentiary record. Case Management - Manages cases efficiently using best practices.