Financial Reporting and Accounting Unit Supervisory Attorney

Securities and Exchange Commission; Los Angeles (CA); On-site; USD 150,000 - 190,000; Full time

Job summary

Securities and Exchange Commission in Los Angeles seeks a Supervisory General Attorney for the Division of Enforcement's FRA Unit to oversee investigations into accounting and auditing standards and federal securities law disclosures.

You will supervise attorneys, develop litigation strategies, and represent the Commission in court and in administrative proceedings. A J.D. and active bar membership are required.

Qualifications

• Qualifications include a J.D. or LL.B and active bar membership in good standing.
• Experience in conducting investigations or litigation and providing strategic legal recommendations.

Responsibilities

• Supervising a team of attorneys overseeing complex investigations into federal securities law violations.
• Leading development and execution of investigative and litigation strategies with evidence review.
• Ensuring high-quality outputs demonstrating command of accounting/auditing standards and securities laws.
• Supervising multiple investigations, setting priorities, and crafting innovative legal strategies.
• Representing the Commission in federal court litigation and administrative proceedings as needed.
• Advising Division leadership on administrative matters related to budget and unit procedures.

Skills

Supervisory leadership

Investigations

Legal analysis

Negotiation

Litigation

Education

J.D. or LL.B degree

Active bar membership in good standing

Job description

Summary

The Division of Enforcement, Financial Reporting and Accounting Unit ("FRA Unit") is seeking a Supervisory General Attorney (Financial Reporting and Accounting Unit Supervisory Attorney). As a Financial Reporting and Accounting Unit Supervisory Attorney you will investigate potential violations of accounting and auditing professional standards, public company financial disclosures, and related provisions of the federal securities laws.

Duties

In this role as a Financial Reporting and Accounting Unit Supervisory Attorney, you will be responsible for:

• Supervising a team of attorneys as part of overseeing 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.
• Leading the development and execution of 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.
• Ensuring the production of high-quality work products demonstrating command of relevant accounting and auditing standards, and the federal securities laws, including using sound judgment to evaluate evidence, identifying patterns of audit or accounting failure or disclosure misconduct, and synthesizing complex financial and legal information to reach well-supported conclusions.
• Supervising multiple complex investigations simultaneously, setting priorities, and developing innovative legal strategies to address novel questions of accounting, auditing, and financial disclosure law.
• Serving as the Commission's lead representative in all aspects of federal court litigation and administrative proceedings, including actions against auditors, audit firms, and public company issuers, as needed.
• Consulting and advising Division leadership, Associate Directors, Unit Chiefs and others on administrative matters relating to budget, personnel, and unit procedures.

Requirements

Conditions of employment

• CITIZENSHIP: You must be a US citizen.
• SELECTIVE SERVICE: Males born after 12/31/59 must be registered or exempt from Selective Service (see https://www.sss.gov/).
• SECURITY CLEARANCE: Entrance on duty is contingent upon completion of a pre-employment security investigation. Favorable results on a Background Investigation may be a condition of employment or selection to another position.
• DRUG TESTING: This position may be subjected to drug testing requirements.
• PERMANENT CHANGE OF STATION (PCS): Moving/Relocation expenses are not authorized.
• DIRECT DEPOSIT: All Federal employees are required to have Federal salary payments made by direct deposit to a financial institution of their choosing.
• SUPERVISORY TRIAL PERIOD: This appointment may require completion of a two year supervisory/managerial trial period.
• TRIAL PERIOD: Consistent with 5 U.S.C. § 7511, you will be required to serve a two-year trial period (one year for preference eligible veterans) if the position to which you have applied is not the same or similar to your current position of record.
• You must possess a J.D. or LL.B Degree and you must be an active member of the bar in good standing.
• The selectee is required to report to the duty station(s) listed.

Qualifications

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-17: Applicant must have at least four years post J.D. experience identifying legal issues, providing legal analyses, providing legal solutions/recommendations, and preparing legal documents, such as contracts, dispositions, pleadings, and motions, which also includes at least three years:

1. Conducting investigations or litigation and making recommendations for actions; AND
2. Planning, organizing, and coordinating projects or initiatives, policies or processes; AND
3. Developing strategic resolutions to problems or obstacles that may arise in the course of an investigation.

ACCOMPLISHMENT RECORD COMPETENCIES: Your Accomplishment Record narratives should address the following competencies. See the How You Will Be Evaluated section below for more information:

Competency 1: Workload Management - Prioritizes workload in a way that accommodates unforeseen developments and achieves successful outcomes.

Competency 2: Critical Thinking - Considers a variety of factors, general and subject matter-specific, when making decisions and determining next steps in a case.

Competency 3: Legal Analysis - Utilizes expert legal knowledge to apply relevant law to the facts of each case.

Competency 4: Negotiation - Conducts negotiations with opposing counsel.

Education

You MUST provide transcripts or other documentation to support your educational claims. Unless otherwise stated: (1) official or unofficial transcripts are acceptable, or (2) you may submit a list with all your courses, grades, semester, year, and credit for the course. If you are qualifying for this position by substituting education or training for experience, you must submit a copy of your unofficial transcripts or equivalent by the closing date of the announcement. Qualifying education must have been obtained from an accredited college or university recognized by the U.S. Department of Education. Internal Applicants: OHR will verify education qualifications for internal applicants using documents in the Electronic Official Personnel Folder (eOPF). If required transcripts or certificates are not present in your eOPF, you will be required to provide them to OHR. If selected, a start date will not be established until official transcripts are received.

FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs. For more information, click here.

Applicants may also find the following helpful:

National Association of Credential Evaluation Services (NACES) is an association of 19 credential evaluation services with admission standards and an enforced code of good practice.

Association of International Credentials Evaluators (AICE) is an association of 10 credential evaluation services with a board of advisors and an enforced code of ethics.

Additional information

Supplementary vacancies may be filled in addition to the number stated in this announcement and may be filled from any division or office within the agency.

SEC COMPENSATION PROGRAM: Total salary (base pay + locality) is dependent upon duty location. The overall salary range listed above is provided for informational purposes; a selectee's initial pay will be established below the maximum rate of the range. The pay for current SEC employees will be determined according to the procedures specified in the agency's policy.

Disability Employment: For information on disability appointments.

Reasonable Accommodation: If you are an applicant who needs a reasonable accommodation to participate in the SEC application process due to a medical disability, please contact [e-mail]. For religious-based accommodations, please contact [e-mail] . Please be sure to submit your request at least 5 business days in advance of the date you need the requested accommodation.

Equal Employment Opportunity (EEO) Information for SEC Job Applicants: For more information, please.

The Fair Chance Act prohibits specific inquiries concerning an applicant's criminal or credit background unless the hiring agency has made a conditional offer of employment to the applicant. An applicant may submit a complaint, or any other information, to the agency within 30 calendar days of the date of alleged non-compliance by contacting the Legal and Policy Office in the Office of Human Resources at [e-mail].

Candidates should be committed to improving the efficiency of the Federal government, passionate about the ideals of our American republic, and committed to upholding the rule of law and the United States Constitution.

A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee, you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Learn more about federal benefits.

Review our benefits

Eligibility for benefits depends on the type of position you hold and whether your position is full-time, part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.