Patrick Foley serves as Acting Deputy Chief Counsel in the U.S. Securities and Exchange Commission’s Office of the Chief Accountant, where he advises on legal policy and enforcement matters implicating financial accounting, auditing, internal controls, and financial disclosures. Prior to joining the SEC, Patrick worked in private practice and as a law clerk for the U.S. District Court for the Western District of North Carolina. He received his JD from Duke University School of Law, his MAccy from The George Washington University School of Business, and his MA, BS, and BA from Loyola University Chicago.