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.
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.
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.
Experience
Represented a global financial institution in a regulatory enforcement action concerning the institution's AML compliance program.
Represented the audit committee in an investigation into allegations of accounting irregularities.
Represented the audit committee in an investigation into FCPA violations.
Represented a financial institution in a federal grand jury investigation into Bank Secrecy Act and anti-money laundering compliance.
Represented a public company in an investigation into allegations of improper revenue recognition.
Represented a public company in an investigation into allegations of conflicts of interest and the misappropriation of corporate assets.
Represented a public company subsidiary in connection with allegations of kickbacks, misappropriation of corporate assets and conflicts of interest.
Represented a public company in a government investigation, following a multi-year restatement of the financial statements.
Represented a portfolio company in an investigation involving allegations of commercial bribery.
Represented a public company in a government investigation, following a multi-year restatement of the financial statements.
Represented a public accounting firm in responding to an SEC subpoena for audit workpapers.
Represented a public company in derivative litigation arising from a going-private transaction with a majority shareholder.
Advised a public accounting firm in connection with a PCAOB examination.
Audit Committee Responsibilities and the Risk of Restatement, Today's General Counsel, August/September 2013