Giles Cohen Named Acting Chief Counsel, Office of the Chief Accountant

Mr. Cohen joined the SEC in 2005 as senior counsel in the Division of Enforcement, and later served as counsel in the Office of Commissioner Luis Aguilar. Mr. Cohen has served as OCA’s Deputy Chief Counsel since May 2016.

“Giles is widely respected by his colleagues throughout the

Commission for his steady and thoughtful counsel,” said Chairman Jay Clayton. “I want to thank him for taking on this important role in support of the Commission and OCA.” 

“Giles has a deep knowledge of the U.S. financial reporting system, the oversight activities for the Financial Accounting Standards Board and the Public Company Accounting Oversight Board, the disqualification and reinstatement of accountants, and the other responsibilities of OCA,” said SEC Chief Accountant Wes Bricker. “Giles is widely known and trusted throughout the Commission not only for his thoughtful counsel and insights to even the most challenging questions, but also for the generosity with which he shares his time and talents with his colleagues.” 

“I am excited and grateful for this opportunity to continue to work alongside the talented and dedicated staff in the Office of the Chief Accountant as we advance the Commission’s mission, including the protection of investors, through the promotion of high quality financial reporting,” said Mr. Cohen.   

Before joining the SEC, Mr. Cohen served as securities counsel at the law firm of WilmerHale, and prior to that as an attorney at the law firm of Davis Polk and Wardwell. Mr. Cohen received his law degree from the University of Pennsylvania Law School, where he was a comments editor on the University of Pennsylvania Law Review.  He received his B.A. in Government from Cornell University.

The Office of the Chief Accountant is responsible for accounting and auditing matters arising in the Commission’s administration of the federal securities laws, such as oversight activities of standard setting organizations and the PCAOB.