Sylvia Alicea is a Professional Accounting Fellow in the Office of the Chief Accountant (OCA) at the U.S. Securities and Exchange Commission in Washington, D.C. She joined the SEC staff in August 2015 and currently serves as the topic team leader for the Revenue Recognition Topic Team within OCA. Prior to joining the Commission, Sylvia was a Senior Manager in the Dallas office of Ernst & Young LLP and also spent three years in the National Office of Ernst & Young LLP in New York City. Sylvia earned a Bachelor of Business Administration and a Master of Science in Accounting from Texas A&M University. She is a licensed Certified Public Accountant in Texas, New York and the District of Columbia.