Lynn E. Turner, B.A. M.A. C.P.A., served as Chief Accountant of the Securities and Exchange Commission from July 1998 to August 2001. In this oral history, Lynn Turner discusses his involvement in events leading to the creation of the Public Company Accounting Oversight Board after the Enron and WorldCom failures. He recorded an earlier oral history about his accounting career and accounting roles at the SEC on June 16, 2005.