Sarah_Lowe

Sarah Lowe

Deputy Chief Accountant, U.S. SEC

Sarah Lowe is a Deputy Chief Accountant in the Division of Corporation Finance’s Office of Chief Accountant. As Deputy Chief Accountant, she is responsible for managing a team of highly technical and experienced accountants that provide guidance on financial reporting policies and practices to the Division.

Prior to joining the Securities and Exchange Commission staff in 2021, Ms. Lowe was an audit senior manager at KPMG LLP on rotation in their Department of Professional Practice in New York. Prior to this role, she served clients primarily within trade and services industries. From 2012-2015 she focused on global audit projects, completing rotations in the firm’s International Standards Group in London and in their Global Solutions Group in New Jersey.

Ms. Lowe is a graduate of Michigan State University and she is a Certified Public Accountant in the state of New York.


Appearances

  • Thumbnail for Developments in the Division of Corporation Finance
    Identification
    SEC2112
    Date
    December 7, 2021
    An overview of recent activities in the Division of Corporation Finance that impact accounting and reporting for the 2021 year end filings including disclosure trends, rule changes, and other current issues…

    ​Speaker - Virtuals

    Speaker Image for Melissa Rocha
    Deputy Chief Accountant, U.S. SEC
    Speaker Image for Craig Olinger
    Senior Advisor to the Chief Accountant, U.S. SEC
    Speaker Image for Lindsay McCord
    Chief Accountant, Division of Corporation Finance, U.S. SEC
    Speaker Image for Sarah Lowe
    Deputy Chief Accountant, U.S. SEC
    Speaker Image for Renee Jones
    Director, Division of Corporation Finance, U.S. Securities & Exchange Commission

    Moderator

    Speaker Image for Steven Jacobs
    Partner, Ernst & Young LLP
  • Thumbnail for Developments in the Division of Corporation Finance
    Identification
    SEC2311
    Date
    December 5, 2023
    An overview of recent activities in the Division of Corporation Finance that impact accounting and reporting for the 2023 year end filings including disclosure trends, rule changes, and other current issues…

    Speakers

    Speaker Image for Melissa Rocha
    Deputy Chief Accountant, U.S. SEC
    Speaker Image for Sarah Lowe
    Deputy Chief Accountant, U.S. SEC
    Speaker Image for Craig Olinger
    Senior Advisor to the Chief Accountant, U.S. SEC
    Speaker Image for Lindsay McCord
    Chief Accountant, Division of Corporation Finance, U.S. SEC
    Speaker Image for Erik Gerding
    Director of the Division of Corporation Finance, U.S. Securities and Exchange Commission
  • Thumbnail for Developments in the Division of Corporation Finance
    Identification
    SEC2411
    Date
    December 10, 2024
    This session will provide an overview of recent activities in the Division of Corporation Finance that impact accounting and reporting for the 2024 year-end filings, including disclosure trends, rule changes, and other current issues…

    Speakers

    Speaker Image for Heather Rosenberger
    Chief Accountant - Division of Corporation Finance, U.S. SEC
    Speaker Image for Sarah Lowe
    Deputy Chief Accountant, U.S. SEC
    Speaker Image for Melissa Rocha
    Deputy Chief Accountant, U.S. SEC
    Speaker Image for Cicely Lamothe
    Deputy Director of Disclosure Operations, Division of Corporation Finance, U.S. Securities and Exchange Commission

    Moderator

    Speaker Image for Patrick Gilmore
    Partner, Deloitte

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