Samuel L. Burke is the former associate chief accountant for the SEC, where he spent three years involved in resolving auditing and independence issues and participating in a variety of rulemaking projects, including the rules strengthening auditor independence that became effective March 31, 2003. Last July, Burke joined PricewaterhouseCoopers as a partner in its national independence office.

Compliance Week: It seems like the Big Four have been suffering from the new independence rules, specifically as they pertain to tax practices. In September, six PwC tax attorneys defected to Washington, D.C.-based Shaw Pittman, and in November the firm’s tax director in Brussels jumped to Baker & McKenzie.