Marc Panucci

Marc Panucci is a Deputy Chief Accountant in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission (SEC). His responsibilities include leading the activities of the Office of the Chief Accountant’s Professional Practice Group (PPG). These activities include understanding investor and audit committee perspectives and consulting with registrants and auditors on the application of internal control over financial reporting obligations, independence requirements and auditing standards. Panucci also assists the SEC in its oversight responsibility for the activities of the Public Company Accounting Oversight Board (PCAOB) and monitors the development of auditing standards, both in the U.S. and internationally.


Before joining the Commission, Panucci was a Partner at PwC from 2010 to 2016. His responsibilities included providing consultation and support regarding implementation, application, and development of auditing policies and standards, including leading the firm’s efforts related to internal control over financial reporting consultations. Panucci was also responsible for the development of the firm’s positions related to international and domestic audit standard-setting matters. He was also a board member of the AICPA’s Auditing Standard Board (ASB). The ASB is responsible for development of auditing standards and guidance related to non-issuers.


Panucci also previously worked at the SEC from 2007 to 2010, including as a Senior Associate Chief Accountant in the Office of the Chief Accountant. During this time, he specialized in the SEC's guidance related to the evaluation of internal control over financial reporting, auditing matters relating to public companies, and the SEC's activities with respect to its oversight role over the PCAOB.


He received a Bachelor of Science degree in Accounting from Robert Morris College. Panucci is a Certified Public Accountant in Pennsylvania and New Jersey.