The Securities and Exchange Commission has appointed two executives to prominent positions in its Division of Corporate Finance.

Wayne Carnall was named chief accountant in the division and will act as principal advisor to John White, director of the division, on accounting and auditing matters. Carnall has gone back and forth between the SEC’s Division of Corporate Finance and PricewaterhouseCoopers. Most recently he has been a partner in PwC’s National Professional Services Group.

The SEC also named Brian Beheny as deputy director for legal and regulatory policy of the Division of Corporate Finance. He has served as chief of the office of mergers and acquisitions in the Division of Corporate Finance since July 2003. From 1996 to 2003, he was an associate at Clifford Chance U.S. LLP. Before attending law school, he worked for KPMG.

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