The Public Company Accounting Oversight Board named Kyra Armstrong, Ray Hamm and Jerry Decker as deputy directors in the Division of Enforcement and Investigations unit.In their new positions, they will oversee and supervise the board's investigations process. Decker was also given the additional title of chief trial counsel, with primary responsibilities related to litigation that stems from any PCAOB disciplinary proceedings.
They all will report to Claudius Modesti, the board's enforcement director.
A three-year veteran of the PCAOB, Armstrong, 38, previously served as director of the Office of Regulation Policy in NASD's Department of Member Regulation. Before joining NASD, Armstrong spent six years with the Securities and Exchange Commission's Division of Enforcement.
Prior to joining the PCAOB in 2003, Hamm, 42, was a senior manager at FTI Ten Eyck, an accounting firm specializing in advice and assistance related to SEC accounting, disclosure and enforcement policies, procedures and practices. Previously, he was an associate chief accountant in the Division of Enforcement at the SEC.
Meanwhile, Decker, 40, served as senior trial counsel in the Division of Enforcement in the Chicago office of the SEC, where he prosecuted financial fraud, insider trading and registration violation cases.
