Giles is Deputy Chief Counsel in the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission.  Giles’ practice focuses on providing legal advice and counsel to the Chief Accountant and the OCA staff on a wide variety of matters, including, among other things, Commission rulemakings and interpretive guidance, staff consultations and guidance related to auditing and accounting matters, auditor independence matters, accounting and auditing standards issued by the Financial Accounting Standards Board (FASB) and Public Company Accounting Oversight Board (PCAOB), respectively, and general oversight of the PCAOB.  Prior to joining the Office of the Chief Accountant, Giles was a counsel to SEC Commissioner Luis A. Aguilar, where he was responsible for briefing, advising and representing the Commissioner on a broad variety of matters, including Commission rule making, enforcement recommendations, staff interpretations and other informal guidance.  Prior to that service, Giles worked with the Commission’s Division of Enforcement as a senior counsel, where he investigated and prosecuted cases involving a wide variety of federal securities law violations, including those involving misleading financial disclosures, accounting fraud, offering fraud, insider trading, and the Foreign Corrupt Practices Act. 

Before joining the Commission, Giles was in private practice as a counsel in the securities group at Wilmer Cutler Pickering Hale and Dorr LLP, where he represented companies, boards of directors and individuals in government investigations involving the Securities and Exchange Commission, the NYSE, Department of Justice and other regulatory agencies, and as an associate in the tax group at Davis Polk & Wardwell. 

Giles received his Juris Doctor degree from the University of Pennsylvania Law School in 1997, and graduated with a Bachelor of Arts degree from Cornell University in 1992.