In this oral history, Charles Niemeier, a partner at Williams and Connolly LLP, previously served with the SEC’s Division of Enforcement from 2000 to 2002 as the co-head of the Financial Fraud Task Force and as chief accountant for the division. Mr. Niermeier led major financial fraud investigations and improved enforcement processes, including whistleblower procedures and case tracking. Upon adoption of the Sarbanes-Oxley Act of 2002, Mr. Niemeier was appointed a founding board member of the Public Company Accounting Oversight Board (PCAOB), serving as the board’s first acting chair. He was instrumental in building the PCAOB’s oversight, standard-setting, and enforcement programs and remained on the board until 2011.