Matthew advises and defends clients in matters relating to financial reporting, corporate governance, and regulatory compliance, and has been involved in some of the most significant financial and accounting matters of the last 20 years.
He represents public companies, officers and directors, accounting firms, and others in SEC investigations and enforcement actions, private securities fraud suits, and other complex commercial litigation. He also conducts internal investigations concerning allegations of accounting fraud, alleged breaches of fiduciary duties, violations of the Foreign Corrupt Practices Act (FCPA), and other alleged regulatory compliance failures. Matthew regularly advises audit committees on ethics and compliance matters and internal controls.
As leader of the firm’s Accounting Profession Defense practice, Matthew defends accountants in malpractice and fraud cases, and in regulatory investigations. He frequently advises accounting firms on the financial reporting process, professional standards, independence matters, and discussions with the SEC’s Office of Chief Accountant. He has represented the country’s largest accounting professional organization as amicus curiae in matters before the highest state courts in New York, Illinois, and Massachusetts. Matthew is a former member and Chair of the Virginia Board of Accountancy.
Matthew also co-leads the firm’s Accounting Firm M&A practice. He has advised both private equity sponsors and accounting firms in connection with investments in the nonattest business of accounting firm alternative structures and related transactions.
Matthew has an active pro bono practice representing individuals wrongfully convicted of serious crimes, including representing successful habeas corpus petitioners in overturning wrongful murder convictions in New York and Virginia. Matthew received the 2012 Mid-Atlantic Innocence Project “Defender of Innocence” Award and was named to the National Law Journal’s 2013 “Pro Bono Hot List.”
Relevant Experience
Government and Internal Investigations
- Confidential SEC Investigation: Defense of national accounting firm in multiple ongoing SEC investigations relating to firm’s audits of crypto companies.
- Confidential SEC Investigation: Defense of national accounting firm in ongoing SEC investigation following audit client’s restatement.
- Confidential SEC Investigation: Represented Big Four accounting firm and individual auditors in connection with SEC investigation into alleged accounting fraud and violations of professional accounting rules. Firm and auditors ultimately exonerated in an administrative hearing.
- Confidential PCAOB Investigation: Represent national accounting firm in PCAOB investigation relating to multiple alleged quality control deficiencies and independence violations.
- Confidential PCAOB Investigation: Represented international accounting firm in investigation relating to firm’s alleged failure to cooperate in PCAOB inspection. Matter ultimately terminated without penalty.
- Represented multiple national accounting firms (and their partners) before more than 20 state boards of investigation, including New York, Florida, Texas, and California, in matters related to alleged audit failures and licensure matters.
