Jan 12 (Reuters) - A former audit partner at BDO USA LLP pleaded guilty in Washington, D.C., federal court on Thursday to lying to securities regulators during a government investigation.

The accountant, Bryan Polozola, told the Securities and Exchange Commission he did not know about a payment of around $50,000 made on his behalf to a former employer, even though the payment was made at his direction, the government said.

The statements came in an investigation by the SEC into an investment adviser that managed several hedge funds audited by BDO and Polozola, according to court documents.

"This guilty plea is a stark reminder that those who lie in SEC investigations will face an SEC committed to working closely with the criminal authorities to ensure that they are held accountable", SEC enforcement director Robert Khuzami, said in a statement.

A BDO spokesman said Polozola was employed by the firm from March 2008 to September 2011, when he was "terminated for conduct that occurred prior to his employment with BDO."

The National Association of Securities Dealers barred Polozola in 2005 from working with any NASD member firm after it accused him of taking $49,350 in funds from a former employer for his personal use.

He later directed his attorney to repay the funds, but told the SEC in September 2011 he did not know his attorney had done so.

Polozola, who in 37 and lives in Richardson, Texas, is scheduled to be sentenced in March. He faces up to six months in jail and a $5,000 fine.

The case is USA v Polozola, U.S. District Court, District of Columbia, no. 1:11-cr-00374-RLW.

For USA: Mary Dobbie of the U.S. Attorney's Office.

For Polozola: Gabriel Acevedo.

(Reporting by Aruna Viswanatha)

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