SEC’s Top Corporate Reporting Official Under Gensler to Leave

Erik Gerding, who oversaw SEC work to write and implement disclosure rules for companies, plans to depart later this month after nearly two years as a top lieutenant of outgoing agency Chair Gary Gensler.

Gerding will step down as director of the Securities and Exchange Commission’s Division of Corporation Finance on Dec. 31, the agency announced Friday. His departure will come three weeks before Gensler is set to leave on Jan. 20, when President-elect Donald Trump takes office.

Gerding became director in 2023. In this role, he has helped oversee agency work to review companies’ disclosures to investors and develop ...