Timothy E. Hoeffner represents leading accounting firms in lawsuits, arbitration and other proceedings involving federal regulators, bankruptcy trustees, shareholders and noteholders. He also frequently represents accountants, and directors and officers in enforcement proceedings before the US Securities and Exchange Commission, Public Company Accounting Oversight Board (PCAOB), Department of Justice and other federal and state regulatory authorities. His trial experience extends beyond accounting firms and includes numerous cases in both state and federal court, as well as arbitration and regulatory proceedings. Tim co-head’s the Firm’s accounting liability practice.

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  • Island Partners v. Deloitte & Touche LLP, 05-cv-2770 (S.D.N.Y. 2014): opinions granted summary judgment against successor to Rigis entities based on lack of standing*
  • In re Nortel Networks (Bankr. D. Del & Superior Court of Justice – Ontario 2015): adopted pro rata theory presented by Canadian Creditors Committee awarding $4 billion to Canadian entities in allocation trial*

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  • College Summit, regional advisory board member
  • Team MVP, founder


New York Law School, JD, honors, 1986
Rutgers University, BA, 1983

New York

Courts / Agencies
US Court of Appeals for the Second Circuit
US Court of Appeals for the Third Circuit

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Timothy E. Hoeffner

Insights & Events / Media