This section encompasses advice to and representation of accounting firms, auditors and their individual practitioners, as well as other related professional services firms. It covers the full gamut of regulatory advisory work to those clients and representation in the context of regulatory inquiries and enforcement action by the PCAOB, SEC and other agencies. It concerns both domestic and cross-border matters and work for clients within and outside the US. Disputes are also covered in the section, including commercial and securities litigation, arbitrations and class actions. Issues include malpractice or fraud allegations, claims in connection with bankruptcies or securities violations of corporate clients, quality control matters, answer sharing and auditor independence.