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Each entry in POGO’s SEC Revolving Door Database represents one post-employment disclosure statement notifying the SEC of a former employee’s intent to represent an employer or client before the agency. Some employees have filed multiple statements.

ANALYSIS: See POGO's reports, blog posts, and other work on the SEC revolving door
How POGO organized the information and assembled the database

Mark Mahar

View Letter

Former Division/Office: Chief Accountant
Former Regional Office: N/A
Former Title: Associate Chief Accountant
New Employer: Ernst & Young
Represented Entity: Redacted (b)(4)
Issue: Accounting issues associated with the adoption of Statement of Accounting Standard No. 167 Amendments to FASB Interpretation No. 46(R) (SFAS 167), that may affect the financial reporting of [Redacted (b)(4)]; these accounting issues involve estimating the initial fair value measurement for certain assets, liabilities and non-controlling interests associated with the Company's consolidation of collateralized debt and loan obligation entities; further, the Company will also seek the staff's view on the Company's subsequent accounting for any identified fair value differences
Date of Resignation: 07/05/09
Date of Statement: 03/23/10