Nipa Patel is a professional accounting fellow in the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission (SEC). Nipa focuses primarily on technical auditing and internal control over financial reporting (ICFR) matters. Nipa’s responsibilities include work to support the Commission in its oversight responsibilities with the PCAOB, including its standard setting activity. Nipa works to support OCA’s involvement on international auditing related matters. She also engages on audit and ICFR matters from divisions/offices within the Commission. Prior to joining the Commission, Nipa worked at PricewaterhouseCoopers, LLP. Nipa earned her Bachelor’s of Science degrees in Accounting and Finance from the University of Southern California and is a licensed Certified Public Accountant in California and Virginia.