FacultyFaculty/Author Profile

Howard A. Scheck

Partner, KPMG-Forensic
Washington, DC, USA

Howard A. Scheck is a Partner in KPMG LLP's Forensic Advisory practice in Washington, D.C. where he leads the firm’s SEC Regulatory Enforcement and Compliance efforts. He has 24 years of experience in evaluating GAAP accounting and FCPA issues while in the SEC's Enforcement Division and private practice. Prior to joining KPMG, Howard served as the Chief Accountant in the SEC’s Division of Enforcement.

Howard’s practice involves assisting internal and external counsel for public companies (and audit firms) in: (1) conducting financial reporting-related investigations in response to whistleblower complaints and SEC enforcement inquiries; (2) defending against SEC or other regulatory enforcement matters; and

  1. enhancing anti-fraud and FCPA compliance programs.

    Howard has investigated a multitude of accounting, books and records, internal controls, disclosure and 102(e) issues involving numerous public companies and audit firms and he has had the opportunity to address financial reporting enforcement issues from a variety of perspectives. Clients have included public companies in the energy, financial services, pharmaceutical, retail, and telecommunications sectors.


    Professional and Industry Experience

    As the Chief Accountant in the SEC’s Division of Enforcement from April 2010 to August 2013, Howard led the nationwide approach to conducting accounting and auditing investigations (overseeing approximately 100 accountants across the country). Howard collaborated extensively with the Office of the Chief Accountant and Division of Corporation Finance regarding accounting, auditing and disclosure issues and the merits of proposed enforcement actions. Howard led the Division’s proactive efforts in uncovering accounting and audit issues relating to China-based public companies and he served as a Co-Chair of the SEC’s Cross Border Working Group. He also worked closely with the Division of Economic and Risk Analysis in developing its data analytic tool (AQM) and with the PCAOB on audit-related enforcement issues.

    His day-to-day responsibilities included advising investigation teams and senior staff on the: (1) merits of accounting and audit-related tips and complaints; (2) investigation scope and strategy; (3) quantitative and qualitative materiality factors;

  2. evaluation of the facts and compliance with U.S. GAAP and PCAOB auditing standards; (5) merits of asserted defenses; and (6) charging and settlement recommendations.

Prior to becoming Chief Enforcement Accountant, Howard was a Partner in the forensic practice of Deloitte FAS where he assisted counsel in conducting accounting and FCPA investigations for close to five years. Previously, Howard had served for a combined 11 years as a Branch Chief, Senior  Counsel and Staff Attorney in the SEC’s Division of Enforcement where he investigated and prosecuted accounting and FCPA cases as well as insider trading, market manipulation and offering fraud matters. Before law school, Howard worked in the audit department of Touche Ross and as a Senior Corporate Accountant for a NYSE-listed company.


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