Raymond J. Hamm, Deputy Director of Division of Enforcement and Investigations, to Leave PCAOB

Washington, DC, Jul. 14, 2023

The Public Company Accounting Oversight Board (PCAOB) announced today that Raymond J. Hamm will leave the PCAOB this month after nearly 20 years with the Division of Enforcement and Investigations (DEI).

Mr. Hamm joined the PCAOB in December 2003. As the first accountant in DEI, he helped recruit and train professionals, developed investigative processes and protocols, and handled many of the Board’s first investigations and disciplinary actions.

Since August 2006, Mr. Hamm has served as a Division Deputy Director, supervising accountants in investigations into possible violations of PCAOB rules, professional standards, and federal securities laws related to the preparation and issuance of audit reports.

“Ray has made significant contributions to the PCAOB’s enforcement program, having been with the division from its start,” said PCAOB Chair Erica Y. Williams. “We are grateful for his service and wish him all the best.”

“Over his nearly two decades in DEI, Ray has made important contributions to our work protecting investors and enhancing audit quality,” said Robert E. Rice, DEI Director. “His dedication and commitment to the PCAOB and its mission are appreciated and will be missed.”

“It has been an honor to work shoulder to shoulder with a top-notch team of lawyers, accountants, and other professionals in enforcement and throughout the PCAOB. I am grateful for having been part of an organization with such a vital role in protecting investors and the integrity of the U.S. capital markets,” said Mr. Hamm.

Before arriving at the PCAOB, Mr. Hamm was an Associate Chief Accountant in the Division of Enforcement at the SEC. Before joining the SEC staff, Mr. Hamm worked at two international public accounting firms.

Mr. Hamm earned a B.S. degree in business administration from the University at Buffalo, SUNY. He is a certified public accountant in Arizona.


About the PCAOB 

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers, including compliance reports filed pursuant to federal securities laws. 


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