The Financial Reporting and Accounting Unit will be staffed by attorneys and accountants and work with staff across the SEC’s other divisions and offices. Key TakeawayThe Financial Reporting and Accounting Unit is the first formal specialized unit in the Division’s modern unit structure dedicated solely to accounting and financial reporting fraud. [1] See SEC, Spotlight on Financial Reporting and Audit (FRAud) Group, available at sec.gov. [2] See remarks of SEC Enforcement Chief Accountant Ryan Wolfe at the 2026 SEC Speaks Conference; media reports (Mar. [4] See Bloomberg Law, SEC Steps Up Accounting, Audit Firepower With Investigative Team (Aug. 5, 2026).