Michael Garcia | White & Case LLP International Law Firm, Global Law Practice
 Michael Garcia
 Michael Garcia

Michael Garcia

Partner, Miami

A client-centered partner with a focus on internal investigations in Latin America, and the defense of securities enforcement matters and federal securities class action litigation.

Overview

A partner in the Firm's White Collar Practice, Michael focuses on white collar investigations and regulatory issues.

His work in this space covers financial reporting and related disclosure matters, the Foreign Corrupt Practices Act (FCPA), audit committee responsibilities under Section 10A of the Securities Exchange Act, whistleblower provisions under the Sarbanes-Oxley Act and Dodd-Frank Act, the Bank Secrecy Act, and anti-money laundering compliance.

He offers clients the benefit of his significant experience representing companies, including multinationals, as well as their officers, directors and employees, in investigations conducted by the Securities Exchange Commission (SEC) and other government agencies.

Michael has led multiple internal investigations arising from allegations of potential misconduct in Latin America, involving subsidiaries of US and European businesses. His fluency in Spanish allows him to conduct investigations in Spanish in an efficient and effective manner. He has investigated allegations of FCPA violations, conflicts of interest, accounting fraud and serious employee misconduct.

Michael has also conducted investigations on behalf of the audit committee arising from whistleblower allegations, a restatement of the financial statements or a government inquiry. He has experience in a wide range of financial reporting and accounting subjects, including revenue recognition, purchase accounting, earnings management, and reserves. In addition, he advises clients on proactive and remedial measures relating to compliance and internal controls.

Prior to practicing law, Michael passed the CPA exam with the second highest score in the state of Georgia. Although not a CPA, his knowledge of accounting and auditing practices is a significant benefit for his clients.

Bars and Courts

  • Florida State Bar
  • US District Court for the Southern District of Florida

Education

  • JD, University of Miami
  • BBA, Accounting, University of Miami

Languages

  • English
  • Spanish

Experience

Investigation of alleged accounting irregularities

Represented the audit committee in an investigation into allegations of accounting irregularities.

Investigation into FCPA violations

Represented the audit committee in an investigation into FCPA violations.

Federal grand jury investigation

Represented a financial institution in a federal grand jury investigation into Bank Secrecy Act and anti-money laundering compliance.

Improper revenue recognition investigation

Represented a public company in an investigation into allegations of improper revenue recognition.

Corporate misconduct investigation

Represented a public company in an investigation into allegations of conflicts of interest and the misappropriation of corporate assets.

Corporate misconduct allegations

Represented a public company subsidiary in connection with allegations of kickbacks, misappropriation of corporate assets and conflicts of interest.

Government investigation

Represented a public company in a government investigation, following a multi-year restatement of the financial statements.

SEC investigation

Represented an accountant in a SEC investigation of a municipal bond issuer.

SEC subpoena

Represented a public accounting firm in responding to an SEC subpoena for audit workpapers.

Derivative litigation

Represented a public company in derivative litigation arising from a going-private transaction with a majority shareholder.

PCAOB examination

Advised a public accounting firm in connection with a PCAOB examination.

Publications

  • Audit Committee Responsibilities and the Risk of Restatement, Today's General Counsel, August/September 2013

Awards & Recognition

Top Lawyer, South Florida Legal Guide, 2014–015

Top Up and Comer, South Florida Legal Guide, 2009–2011, 2013