A high-ranking U.S. Securities and Exchange Commission official will discuss the rules and regulations that guide financial disclosures by Wall Street firms during a free lecture Nov. 3 at Drake University. Sarah Esquivel, associate chief accountant of the SEC, will discuss the role of the chief accountant and the SEC during a free public lecture titled “Inside the Office of the Chief Accountant.” The lecture is set for 7 p.m. Thursday in Sheslow Auditorium of Drake’s Old Main, 2507 University Ave. The presentation is part of an annual lecture series hosted by Financial Executives International and Drake University’s School of Accounting.