USA Guide 2026 : USA - Nationwide
Ranked Individuals
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Gibson, Dunn & Crutcher is noted for its breadth of experience assisting accounting firms and auditors, including in civil litigation and regulatory matters. The team provides regulatory compliance counsel as well as representation in PCAOB and SEC investigations.
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Gibson Dunn defended Deloitte Colombia and several individuals in two separate PCAOB enforcement actions related to the audit of Bancolombia, the largest bank in Colombia. The firm successfully persuaded the PCAOB not to impose any punishment on six individuals from the audit engagement team.
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They are world class in securities. They are very calm and measured, and they have a good, calming bedside manner. They're incredibly customer friendly.
They have a breadth in the practice that is very valuable to us. Not just in terms of the subject matter, but also the depth of team.
Gibson Dunn has excellent depth of talent and has professionals for all types of issues that arise within a matter.
They are true subject matter experts on law and regulations, particularly with audits. They're very well connected with decision-makers in the SEC and the PCAOB. They understand what's going on there.
They are particularly good on the regulatory side. They handle a lot of international matters, which they're very good at.
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James Farrell has a wealth of experience representing accounting firms and auditors in a wide range of matters, including securities-related litigation. He co-chairs the firm's accounting firm advisory and defense practice group.
He's very creative with strategies and tenacious, he will not back down when pressed. He also does a very good job of listening to his clients and counselling them on risks. He's a true counselor.
He is a strategic thinker who thinks outside the box. He can handle regulators well.
James Farrell is the whole package. If he is on a matter, you really don't need anyone else.
Michael Scanlon is a go-to lawyer for accounting firms facing investigations by the SEC, PCAOB and others. He also ably advises clients on a wide range of regulatory matters concerning the sector.
Michael Scanlon is a true subject matter expert on the SEC and PCAOB rules. He's our go-to when we have complex questions.
Michael is insightful, practical and a deep subject matter expert.
Mike is particularly good at regulatory questions. He has great instincts and knows everything.
He has a very good sense of what regulators are looking for and how to balance arguments with what would be effective.
Monica Loseman is recognized for her breadth of experience assisting clients with both litigation and government investigations, including by the SEC and PCAOB. She co-chairs the firm's securities litigation practice group.
Monica Loseman is a natural litigator. She has an extensive background in litigation and was an accountant. If I had a bet-the-company litigation, I'd call her.
David Ware brings to bear his experience as a former associate director of the PCAOB enforcement and investigations division to working with top accounting firms in the areas of government investigations and enforcement actions. He also handles internal investigations and litigation.
Dave is a former PCAOB regulator, with a huge breadth of knowledge on US and international jurisdictions.
David is extremely knowledgeable and brings deep background on the PCAOB. He comes up with creative and well-tailored solutions.
David brings a useful perspective from the regulator's side. He helps us contextualize what we're doing.
Accountant and Auditor Liability
Accountant and Auditor Liability
Accountant and Auditor Liability
Accountant and Auditor Liability
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