Kevin Vaughn is a Senior Associate Chief Accountant in the Office of the Chief Accountant (OCA) at the Securities and Exchange Commission (SEC). In this role, he serves on the leadership team for OCA's accounting group, focusing on accounting and financial reporting matters relating to financial assets, derivatives and hedging, debt and equity, leases, income taxes, and digital assets. The accounting group's activities include responding to accounting consultations from registrants, auditors, and SEC staff regarding complex financial reporting issues; overseeing the activities of the Financial Accounting Standards Board; monitoring the activities of international accounting standard setters including the International Accounting Standards Board; and communicating key technical accounting issues to stakeholders. Mr. Vaughn previously served in the SEC's Division of Corporation Finance, and before that he served in the audit practice of a large accounting firm. Mr. Vaughn is a graduate of James Madison University and he is a Certified Public Accountant in the Commonwealth of Virginia.