DRIVEN BY the need to restore investor confidence in the marketplace, the Securities and Exchange Commission has begun a rulemaking process that addresses some of the most pressing issues arising from the first major financial disaster of the 21st century, the collapse of Enron Corp.

On Monday, in New York, the agency held the first of a series of public roundtable discussions to seek input from some of the financial industry’s leading experts on how to improve auditor oversight and corporate financial disclosures.