Our lawyers have represented public companies, accounting firms, broker-dealers, investment advisers, underwriters, audit committees, officers, directors and trustees. We have represented clients in connection with investigations and enforcement proceedings conducted by the Securities and Exchange Commission, state securities commissions, the Commodity Futures Trading Commission, the Department of Justice and state attorneys general, involving allegations of improper revenue recognition, insider trading, stock option backdating, market timing, late trading, and other types of alleged securities and accounting fraud. We also represent clients in related grand jury investigations and private securities actions.

These representations include:

• Representing a Big Four accounting firm in connection with post-Enron SEC and criminal investigations into the use of off-balance sheet entities;
• Conducting an internal investigation on behalf of the audit committee for a publicly-traded company in connection with a whistleblower complaint charging improprieties in the accounting at one of the company’s subsidiaries;
• Representing sales and marketing executives in connection with parallel civil, criminal and internal investigations arising out of alleged accounting fraud and improper revenue recognition in the Internet services industry;
• Defending a commodities trader in connection with a federal criminal investigation and prosecution involving alleged irregular trading activities, mail fraud and RICO violations;
• Defending a sales executive of a publicly-owned pharmaceutical company in parallel DOJ and SEC investigations into improper invoicing and inflation of revenues and earnings;
• Representing a former general counsel of a Fortune 500 pharmaceutical company in connection with parallel DOJ and SEC investigations into allegations of “channel stuffing” and improperly inflating sales and earnings; and
• Defending the chairman of an audit committee for a publicly-owned company against SEC allegations of gross negligence.