Overview
Accounting fraud and financial reporting violations rank among the most complex SEC enforcement matters. These cases require attorneys who can work alongside forensic accountants, understand GAAP and PCAOB standards, and translate complex accounting issues into a legal defense.
Michael Garcia's background (a J.D. from the University of Miami, a B.B.A. in accounting, and passage of the CPA exam with the second highest score in Georgia) makes him unusually well suited to lead accounting fraud defenses. His accounting knowledge enables him to work as a genuine equal partner to forensic accountants rather than simply receiving their outputs.
Our Approach
Accounting fraud defense begins with rigorous independent accounting analysis. We engage forensic accountants to reconstruct the accounting at issue, evaluate whether alternative treatments were defensible, and assess the intent evidence the government will rely on. Many accounting fraud cases turn on whether the defendant acted with intent to deceive, which depends heavily on the state of accounting standards and the quality of the company's audit process.
