The SEC Office of the Chief Accountant announced that it has filled the Deputy Chief Accountant position vacated earlier this year by Brian Croteau. Marc A. Panucci, a partner in PwC's national professional services group and former SEC staff, will lead the activities of OCA's professional practice group, which includes, among other things, consulting with registrants and auditors on the application of internal control over financial reporting obligations, independence requirements and auditing standards. Mr. Panucci will also assist the SEC in its oversight responsibility for the activities of the Public Company Accounting Oversight Board (PCAOB).