Melissa Rocha is a Senior Assistant Chief Accountant in the Division of Corporation Finance and oversees the Division’s disclosure review program in the Office of Construction and Manufacturing within the division. Prior to her current role, she worked in various industry groups in the Division including Healthcare & Insurance, Beverages, Apparel and Mining and Computers & Online Services. She has previously served as an accounting branch chief and staff accountant in the division.

Prior to joining the Commission in 2000, Professor Rocha worked as an SEC reporting manager for a publicly traded hotel owner and operator. She began her career as an auditor with KPMG LLP in Washington DC, where she primarily served public registrants in various industries. Professor Rocha graduated with a Bachelor’s of Science in Accounting from the University of Maryland at College Park, MD and is a licensed certified public accountant in the state of Maryland.