WAYNE CARNALL is a US Partner in the firm’s National Professional Services Group, with extensive experience of supporting US and non-US companies that file with the US Securities and Exchange Commission (SEC) using both US GAAP and IFRS. Wayne worked at the SEC from 1991 to 1997 and from 2007 to 2011 as Chief Accountant to the Division of Corporation Finance – which reviews the filings of companies registered with the SEC. In that role he was responsible for all aspects of the Division’s accounting programme. Wayne started with PwC in 1981 and was admitted to the partnership in 1997 and in 2011. Wayne was named to the 2013 Global Accountancy Power 50 by the International Accounting Bulletin.