Seth L. Friedman - Accounting Defense Lawyer - McDermott Will & Emery


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 defense practice.

Show More


  • Successfully represented multiple major US public audit firms and individual professionals in connection with investigations by the Divisions of Enforcement of the SEC, PCAOB and US Department of Justice regarding matters related to a range of federal laws, SEC and PCAOB rules and regulations, Generally Accepted Accounting Principles, Generally Accepted Auditing Standards and PCAOB standards*

Show More


  • Legal 500 US, Recommended Lawyer, 2022 and 2023


  • New York State Bar Association, member
  • American Bar Association, member
  • Adjunct Professor at Fordham University School of Law, 2009 to 2011


Georgetown University Law Center, JD, 1999
Binghamton University, BA, magna cum laude, 1995

New York

Courts / Agencies
Supreme Court of the United States
US District Court for the Eastern District of New York
US District Court for the Southern District of New York
US District Court for the Southern District of Florida