Seth Friedman > McDermott Will & Emery LLP > New York, United States > Lawyer Profile
McDermott Will & Emery LLP Offices

340 MADISON AVENUE
NEW YORK, NY 10173-1922
NEW YORK
United States
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Seth Friedman

Work Department
Trial
Position
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.
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.
Lawyer Rankings
United States > Dispute resolution > General commercial disputes
McDermott Will & Emery LLP‘s team of ‘seasoned litigators’ leverage their experienced as former federal prosectors to represent clients across the gamut of commercial litigation. The group is regularly called upon to handle bet-the-company disputes on behalf of national and international clients across a range of sectors, such as healthcare, crypto, satellites, space tech and fintech. In New York, practice co-head Seth Friedman is a go to for clients in the accountancy sector, leading the team alongside Joshua Simon, who excels in the representation of clients in class action litigation. In Boston, Matthew Knowles is regularly called upon to represent clients in federal and state courts, as well as government and internal investigations, while David Gacioch is an expert in the healthcare sector. Chicago-based Daniel Campbell‘s broad trial experience spans product liability, trust and estate and corporate deal disputes. John Calandra in New York represents clients across various industries, from tech, satellite, and chemicals to energy, financial products, and manufacturing and distribution.
Lawyer Rankings
Top Tier Firm Rankings
- Healthcare > Health insurers
- Healthcare > Life sciences
- M&A/corporate and commercial > M&A: middle-market ($500m-999m)
- Media, technology and telecoms > Outsourcing
- Healthcare > Service providers
- Tax > US taxes: contentious
- Tax > US taxes: non-contentious
Firm Rankings
- Media, technology and telecoms > Cyber law (including data privacy and data protection)
- Labor and employment > Employee benefits, executive compensation and retirement plans: design
- Labor and employment > Employee benefits, executive compensation and retirement plans: transactional
- Energy > Energy regulation: electric power
- Tax > Financial products
- Labor and employment > Immigration
- Tax > International tax
- Dispute resolution > Product liability, mass tort and class action - defense: toxic tort
- Energy > Renewable/alternative power
- Intellectual property > Trademarks: non-contentious (including prosecution, portfolio management and licensing)
- Labor and employment > Workplace and employment counseling
- Insurance > Advice to insurers
- Dispute resolution > Appellate: courts of appeals / Appellate: supreme courts (states and federal)
- Labor and employment > ERISA litigation
- Dispute resolution > General commercial disputes
- Government > Government contracts
- Insurance > Insurance: non-contentious
- Labor and employment > Labor and employment disputes (including collective actions)
- Labor and employment > Labor-management relations
- Intellectual property > Patents: litigation (full coverage)
- Intellectual property > Patents: prosecution (including re-examination and post-grant proceedings)
- Real estate > Real estate finance
- Dispute resolution > Securities litigation: defense
- Finance > Capital markets: equity offerings
- Antitrust > Cartel
- Antitrust > Civil litigation/class actions: defense
- Energy > Energy transactions: electric power
- Energy > Energy transactions: oil and gas
- Finance > Fintech
- Antitrust > Merger control
- Finance > Restructuring (including bankruptcy): corporate
- Finance > Structured finance: derivatives and structured products
- Finance > Commercial lending
- Dispute resolution > International arbitration
- M&A/corporate and commercial > Private equity buyouts: large deals ($500m+)
- Investment fund formation and management > Private equity funds (including venture capital)
- Real estate > Real estate
- Dispute resolution > Corporate investigations and white-collar criminal defense