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Michael F. Maloney

Michael F. Maloney

U.S. Securities and Exchange Commission
Chief Accountant, Division of Enforcement
Washington, DC, USA

Michael F. Maloney – Chief Accountant of the SEC’s Division of Enforcement


Michael Maloney has over 30 years of experience advising on financial accounting, auditing and reporting issues.  Mr. Maloney is currently the Chief Accountant of the Division of Enforcement for the U. S. Securities and Exchange Commission.  He assumed this position in 2014, where he plays a leading role advising on all of the SEC’s enforcement efforts related to accounting, financial reporting, auditing, and other fraud-related matters.    

Prior to joining the SEC, Mr. Maloney was a managing director with Navigant Consulting Inc., where he led the firm’s Forensic Accounting practice.  In this role he led teams conducting complex forensic investigations in high-profile accounting, auditing, and other fraud matters.   His work experience includes many analyses performed for people under civil and criminal investigations for accounting, auditing, and financial reporting-related violations, and he has served as an expert witness on a variety of subject matters, including testifying at trials.  Mr. Maloney, who began working at Navigant in 2002, was previously a partner at Arthur Andersen LLP, where he performed and supervised financial statement audits at public and private entities in a variety of industries, completed a 3-year expatriate assignment in Eastern Europe, and provided a variety of consulting services to clients, including M&A due diligence, litigation and dispute services, and expert witness services. 

Mr. Maloney has served as an adjunct professor at Georgetown University’s McDonough School of Business, where he has taught an MBA-level course in forensic accounting.  He is a Certified Public Accountant, Certified Fraud Examiner, and Certified in Financial Forensics.  He earned his B.S. in Accountancy with High Honors from the University of Illinois at Urbana-Champaign.


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