FacultyFaculty/Author Profile

Mauri L. Osheroff

U.S. Securities and Exchange Commission
Associate Director for Regulatory Policy, Division of Corporation Finance
Washington, DC, USA

Mauri L. Osheroff has been the Associate Director (Regulatory Policy) of the Division of Corporation Finance at the Securities and Exchange Commission since 1987. She oversees the Division's Offices of Mergers and Acquisitions, International Corporate Finance, and Small Business Policy. Her responsibilities include rulemaking and interpretations involving foreign private issuers and other international matters, small business (including several of the small business initiatives proposed and adopted in 2007 and the Dodd-Frank Regulation D rulemaking), tender offers and mergers (including the Regulation M-A and cross-border offers rule changes), Section 16, EDGAR (Electronic Data Gathering, Analysis and Retrieval) and interactive data (XBRL).

 Before her current position at the Commission, Ms. Osheroff served as Deputy Chief Counsel in the Division of Corporation Finance, where she supervised various rulemaking projects and gave interpretive advice on the securities laws, rules and forms.  Earlier, she served in the Division first as a branch attorney, examining disclosure documents filed with the Commission, and then as a Special Counsel, reviewing tender offer and proxy contest material. She is a magna cum laude graduate of Radcliffe College, a graduate of Yale Law School, and a member of the District of Columbia Bar. For six years, she taught a graduate course on disclosure as an adjunct professor of securities law at Georgetown University Law Center.


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