Professor Woody is a Senior Accountant in the Division of Corporation Finance of the U.S. Securities and Exchange Commission. He works within the Division’s Disclosure Standards Office. Previously, Professor Woody was a Branch Chief within the Division working with registrants in the real estate and commodities industries on accounting and reporting matters. Prior to joining the Commission in 2003, Professor Woody was a manager in the audit and assurance practice of Ernst & Young LLP and prior to that he worked within the Office of Inspector General for the U.S. Department of State. Professor Woody is a licensed CPA in the Commonwealth of Virginia.