Patrick Foley serves as Senior Special Counsel in the U.S. Securities and Exchange Commission’s Office of the Chief Accountant, where he advises primarily on enforcement matters implicating accounting, auditing, and internal controls issues. 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 and his MA, BS, and BA from Loyola University Chicago.