Tracy Bowen
About Tracy Bowen
Tracy Bowen serves as a Senior Accountant in the Enforcement Division at the U.S. Securities and Exchange Commission, where she specializes in financial accounting fraud investigations and provides expert testimony in court. She previously worked as an Audit Manager at KPMG LLP and has experience as a teaching assistant in accounting.
Work at U.S. Securities and Exchange Commission
Tracy Bowen has worked at the U.S. Securities and Exchange Commission (SEC) as an Enforcement Division Senior Accountant since 2003. In this role, she conducts financial accounting fraud investigations that focus on violations of federal securities laws. Bowen collaborates with trial attorneys in civil proceedings, providing expert analysis and testimony. She prepares detailed spreadsheets and charts that serve as exhibits in court filings and during trials. Her work involves interrogating and obtaining sworn testimony from high-level financial professionals, including audit partners and chief financial officers.
Education and Expertise
Tracy Bowen studied at Washington University in St. Louis, where she earned a Bachelor of Science in Business Administration (BSBA) with a focus on Accounting. Her educational background provides a strong foundation for her expertise in financial accounting and auditing. Bowen's knowledge extends to technical accounting issues under Generally Accepted Accounting Principles (GAAP) and auditing issues under the standards set by the Public Company Accounting Oversight Board (PCAOB) and the American Institute of Certified Public Accountants (AICPA).
Background
Before joining the SEC, Tracy Bowen worked as an Audit Manager at KPMG LLP from 1997 to 2003 in Denver. During her tenure at KPMG, she developed skills in auditing and financial analysis. Additionally, she served as a Teaching Assistant in the Accounting Department at Washington University from 1995 to 1996, where she gained experience in academic instruction and support in accounting principles.
Achievements
In her role at the SEC, Tracy Bowen testifies as a summary witness in federal district court and administrative proceedings. Her contributions to financial investigations and her ability to present complex financial data in a clear manner have been integral to the enforcement of federal securities laws. Bowen's work in preparing exhibits for court filings and trials demonstrates her proficiency in translating intricate financial information into understandable formats for legal proceedings.