Todd E. Hardiman CPA

Associate Chief Accountant, Division of Corporation Finance, U.S. SEC

Todd E. Hardiman is an Associate Chief Accountant in the Office of the Chief Accountant of the Division of Corporation Finance at the U.S. Securities and Exchange Commission. His responsibilities include consultation with registrants and Commission staff on accounting and reporting matters and participation in the development of rule proposals under the Federal Securities laws. His current areas of emphasis include revenue recognition, stock compensation, digital assets, insurance, investment companies, and pro forma financial information. He led the Corporation Finance team that developed the Commission’s recently adopted final rules related to Financial Disclosures about Acquired and Disposed Businesses and serves as a liaison to the Division of Investment Management’s Office of Chief Accountant. Before joining the Commission, Mr. Hardiman worked for Price Waterhouse LLP. He earned his Bachelor of Business Administration in Accountancy from the University of Notre Dame.