Professor Estabrook serves as an Associate Chief Accountant in the Division of Enforcement at the U.S. Securities and Exchange Commission. His responsibilities include supervision of accountants who conduct investigations into fraudulent financial reporting by public companies. He also serves as a technical accounting and auditing consultant for Enforcement investigation teams. Prior to the SEC, he served as a Senior Manager at KPMG in San Francisco and New York (National Office). He received a degree in Economics from Stanford University and a MBA degree from the University of California, Los Angeles. He is a licensed Certified Public Accountant in California.