Brian Croteau is the Deputy Chief Accountant of the Professional Practice Group within the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission in Washington, DC. In this position, he plays a key role in the Commission’s work related to overseeing the activities of the Public Company Accounting Oversight Board (PCAOB), managing the resolution of auditor independence issues and ethical matters, and monitoring audit and independence standard setting internationally. He also provides advice and develops positions on issues related to performance of audits, including auditor independence, that are referred to the OCA due to their complexity or policy implications. Brian has also served as Senior Associate Chief Accountant in the Professional Practice Group of OCA during his previous tenure at the SEC from 2004-2007.
Prior to returning to the SEC in June 2010, Brian was a Partner in the National Office of PricewaterhouseCoopers LLP (PwC) from 2007-2010. In this role, his primary focus was on audit quality. Brian performed consultations with engagement teams on complex and judgmental auditing matters, and supported firm quality initiatives, including development and implementation of Firm audit policy and guidance. He also participated in various Firm audit training and webcast initiatives, and had active roles in the Firm’s input to PCAOB, AICPA, and IAASB audit standard- setting activities. Additionally, he was active on numerous task forces of the AICPA and the Center for Audit Quality. Brian worked as a senior manager in the Hartford, Connecticut office of PwC prior to joining the SEC staff in 2004. During his previous ten years of employment with PwC from 1994-2004, he managed the audits of both public and private companies.
Brian is a Certified Public Accountant and he is a member of the AICPA. Brian earned his B.B.A. in accounting from the University of Massachusetts at Amherst. He was named 2007 accounting alumnus of the year of the UMass-Amherst Eisenberg School of Management.