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
IdentificationSEC2112DateDecember 7, 2021An 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
Melissa N. Rocha, CPADeputy Chief Accountant, U.S. SECCraig C. Olinger, CPASenior Advisor to the Chief Accountant, U.S. SECLindsay McCord, CPAChief Accountant, Division of Corporation Finance, U.S. SECDeputy Chief Accountant, U.S. SECDirector, Division of Corporation Finance, U.S. Securities & Exchange CommissionModerator
Steven Jacobs, CPAPartner, Ernst & Young LLP
IdentificationSEC2311DateDecember 5, 2023An 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
Melissa N. Rocha, CPADeputy Chief Accountant, U.S. SECDeputy Chief Accountant, U.S. SECCraig C. Olinger, CPASenior Advisor to the Chief Accountant, U.S. SECLindsay McCord, CPAChief Accountant, Division of Corporation Finance, U.S. SECDirector of the Division of Corporation Finance, U.S. Securities and Exchange Commission
IdentificationSEC2411DateDecember 10, 2024This 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
Heather Rosenberger, CPAChief Accountant - Division of Corporation Finance, U.S. SECDeputy Chief Accountant, U.S. SECMelissa N. Rocha, CPADeputy Chief Accountant, U.S. SECCicely Lamothe, CPADeputy Director of Disclosure Operations, Division of Corporation Finance, U.S. Securities and Exchange CommissionModerator
Patrick Gilmore, CPAPartner, Deloitte
