Office of Economic and Risk Analysis
John Cook is the Chief Counsel of the Office of Economic and Risk Analysis (OERA). Mr. Cook provides guidance and counsel to the Chief Economist and other OERA staff regarding the legal issues implicated by OERA's work, particularly on economic analyses for standard-setting and other rulemaking efforts.
Mr. Cook was the PCAOB's Deputy General Counsel from May 2018 to May 2022, including serving as Acting General Counsel from May 2018 to February 2020.
Mr. Cook came to the PCAOB after more than seven years at the Securities and Exchange Commission, where he served most recently as a senior advisor to Chairman Jay Clayton, advising him on key matters before the Commission, including those arising out of the Office of the Chief Accountant.
Mr. Cook began his tenure at the SEC in the Office of Chief Accountant, where he participated in the SEC's oversight of accounting and auditing standards at the Financial Accounting Standards Board and the PCAOB. He then served as counsel to SEC Commissioner Daniel M. Gallagher, after which he joined the Division of Economic and Risk Analysis, where he provided legal advice on economic analyses incorporated into Commission rulemaking.
Before joining the SEC, Mr. Cook practiced law at Gibson, Dunn & Crutcher LLP, representing clients in regulatory matters.
Mr. Cook earned his J.D., cum laude, from Harvard Law School, and an undergraduate degree, magna cum laude, from the Georgetown University School of Foreign Service.