Kyle L Moffatt
Partner, SEC Services, National Quality Organization
Kyle Moffatt is a partner in the SEC Services Group in PwC's National Quality Organization. He provides technical advice to engagement teams and clients on SEC reporting matters related to securities transactions and periodic reports. He also serves as a SEC subject matter expert in support of PwC's thought leadership including its publications, podcasts and webcasts.
Prior to joining PwC, he served as the Chief Accountant and Disclosure Program Director in the Division of Corporation Finance at the Securities and Exchange Commission. As Chief Accountant of the Division, he led the staff in providing technical accounting and reporting support to the Division's disclosure review program, led various rulemaking efforts, and answered interpretive questions on the form and content of financial statements to be included in Commission filings. As the Director of the Division's Disclosure Review Program, he oversaw the Division's selective review of transactional and periodic filings and directed the staff's comment letter program.
Previously, Kyle served as an Associate Director overseeing the Division's disclosure review program of issuers in the financial services, healthcare, and insurance industry offices. Before joining the Division's telecommunications industry office in 2000 as a Professional Accounting Fellow, Kyle was an audit manager with Ernst & Young LLP. He received his Bachelor of Science from the University of Maryland at College Park in 1995 and is a certified public accountant and a member of the AICPA.