Mr. Dingwall assumed the position of the Employee Benefits Security Administration’s (EBSA) (formerly the Pension and Welfare Benefits Administration) first chief accountant on July 1, 1988. He serves as EBSA's primary adviser on accounting and auditing issues stemming from EBSA's responsibilities under the Employee Retirement Security Act (ERISA) and the Federal Employee Retirement Security Act (FERSA). Mr. Dingwall was instrumental in developing and implementing the agency's fiduciary audit plan for carrying out its responsibilities for the multi-billion dollar Federal Thrift Savings Plan. In 1984 Mr. Dingwall held the position of treasurer for Jack Kent, Inc. in Middleburg, Virginia. Previously, Mr. Dingwall was a supervisory auditor in the Special Litigation Division of the Office of the Solicitor, where he provided expert advice on accounting and auditing matters involving litigation of employee benefit plan cases. Mr. Dingwall performed the functions of chief accountant to the Enforcement Division of the Federal Energy Regulatory Commission from 1980 to 1982. From 1974 to 1980, he was a senior accountant in the Division of Enforcement at the Securities and Exchange Commission, where he developed numerous cases involving accounting principles and auditing standards. From 1969 to 1974 he was with the accounting firm of Ernst & Young, where he conducted financial audits and performed related tax services for clients. Mr. Dingwall, a graduate of the University of Maryland, is a certified public accountant in Maryland and a member of the American Institute of Certified Public Accountants and the Greater Washington Area Institute of CPAs.