Seth L. Friedman focuses his practice on the representation of US and international accounting firms and individual accountants in connection with federal and state litigation, arbitration and regulatory investigations by the US Securities & Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB), state licensing authorities and the American Institute of Certified Public Accountants. In addition to litigation and regulatory investigations, he regularly consults with major accounting firms on PCAOB registration requirements and inspection matters, internal investigations and independence related matters, and other risk-related issues. Seth handles matters for public and private accounting firms that arise from engagements to perform attest functions (both public and private), tax advice and compliance functions, and consulting or advisory work. Seth co-heads the Firm’s accounting liability practice.
Prior to joining the Firm, Seth was co-leader of the accounting liability practice of one of the world’s largest firms. Prior to that, he served over six years in the Offices of the General Counsel of two major US accounting firms, first as an assistant general counsel with KPMG USA, and subsequently as BDO USA’s Deputy General Counsel.
Seth has significant experience representing a wide variety of businesses in post-closing disputes and other litigation and regulatory matters that involve accounting and financial statement-related issues.