Wayne Carnall – Former Partner (Ret.) PwC, and Former Chief Accountant, Division of Corporation Finance, SEC.

PricewaterhouseCoopers:

From 2019 to 2023, until he retired, Wayne worked as a consultant leading the service delivery for the Foreign Private Issuer practice in PwC’s SEC Services Group – which is part of the National Professional Services Group. 

From 1997 to 2007 and 2011 to 2019, Wayne was a partner in PwC’s SEC Services Group supporting both domestic and international clients on resolving complex accounting and financial reporting issues involving U.S. GAAP, IFRS, and SEC accounting and disclosure requirements, as well as U.S. GAAS and PCAOB standards.  He was part of the SEC Services Group Leadership team.  He developed PwC’s position and published guidance on various SEC reporting matters.  Wayne was a member of the CAQ International Practices Task Force, and he was named to the 2013 Global Accounting Power 50 by the International Accounting Bulletin.

From 1981 to 1991, Wayne audited public and non-public companies in various industries.

US Securities and Exchange Commission – Division of Corporation Finance:

From 2007 to 2011, Wayne was Chief Accountant of the Division of Corporation Finance where he was responsible for planning and developing policies, programs, procedures, and training relating to financial reporting matters with respect to the work of the Division.  He was responsible for guidance published by the Division on financial reporting matters including the Financial Reporting Manual and Compliance and Disclosure Interpretations relating to financial reporting matters.  Wayne jointly authorized the issuance of Staff Accounting Bulletins and assisted in drafting a number of Commission rules on a variety of subjects. He served as an observer to the PCAOB’s Standing Advisory Group.

From 1991 to 1997, Wayne held various positions including Associate Director, Deputy Chief Accountant, Associate Chief Accountant and Staff Accountant.  He was a member of the Senior Executive Service and was a recipient of the Andrew Barr Award.

Wayne is a graduate of Alfred University and is a Certified Public Accountant in New Jersey.  

Her serves on the Board of Directors of the Association of SEC Alumni and is a member of the American Institute of Certified Public Accountants.