Kyle Moffatt joined PwC US as a Partner in the National Professional Services Group in April 2020. He previously served as the Chief Accountant and Disclosure Program Director in the Division of Corporation Finance at the Securities and Exchange Commission. As Chief Accountant of the Division since February 2018, he led the staff in providing technical accounting and reporting support to the Division’s disclosure review program and oversaw the Division’s oversight of public company’s disclosure of financial information. Since 2019, he also served as the Director of the Division’s Disclosure Review Program through which the Division selectively reviews transactional and periodic filings.
Prior to his roles as Chief Accountant and Disclosure Program Director, Kyle served as an Associate Director overseeing the Division’s disclosure review program. In that role, he oversaw the selective review of transactional and periodic filings by issuers in financial services, healthcare, and insurance, and led staff efforts on a variety of auditor and PCAOB matters. He previously established the Division’s Disclosure Standards Office serving as its first Associate Director providing Division leadership with recommendations to enhance the effectiveness of the disclosure review program. Before joining the SEC in 2000 as a Professional Accounting Fellow in the Division of Corporation Finance, Kyle was an audit manager with Ernst & Young LLP. He received his Bachelor of Science from the University of Maryland at College Park in 1995 and is a certified public accountant and a member of the AICPA.