Alec Koch

• Representing a provider and operator of compression infrastructure used in the production and transfer of oil and natural gas in DOJ and OFAC investigations related to payments potentially made to Mexican cartels designated as foreign terrorist organizations (FTOs).
• Represented a Big Four accounting firm in multiple investigations and securities litigation resulting from the sudden closure of several banks for which the firm acted as external auditor.
• Conducted an internal investigation of potential FCPA and disclosure violations on behalf of the audit committee of a global non-clinical drug development company.
• Represented the CISO of a software development company in a first-of-its-kind SEC enforcement action relating to the company's disclosures concerning cybersecurity. The SEC ultimately dismissed its action.
• Representing the former CFO of an IT infrastructure services provider in an SEC investigation related to the company's disclosures concerning a non-GAAP metric, as well as related civil litigation.
• Represented a provider of life and health insurance in SEC and DOJ investigations related to allegations made by short sellers regarding the company's financial performance and independent agents. The investigations were closed without enforcement action.
• Represented a multinational healthcare company in connection with its continuing self-reporting obligations under an FCPA settlement with the DOJ and SEC.
• Conducted internal investigations related to potential accounting and disclosure issues on behalf of the audit committee of a global healthcare company.
• Served as the Independent Compliance Consultant for a registered clearing agency in connection with its SEC settlement relating to liquidity arrangements.
• Represented a global manufacturing company in an SEC investigation of potential FCPA violations in South America that was closed without enforcement action.
• Representing the Audit Committee of a space infrastructure development company in an independent investigation of accounting and employment allegations raised by a former employee.
• Represented a global manufacturing company in an SEC investigation concerning air emissions-related issues that was closed without enforcement action.
• Represented an international chemical company in a negotiated resolution of anti-corruption investigations conducted by U.S. and Dutch authorities.
• Represented the audit committee of a public biopharmaceutical company in an internal investigation and related government investigations into allegations of accounting fraud and whistleblower retaliation.
• Represented a public company provider of services to the healthcare industry in an SEC investigation of earnings-related disclosures that was resolved on favorable terms.
• Represented a public pharmaceutical company in an SEC investigation of potential selective disclosures and Reg FD violations that was resolved on favorable terms.
• Represented the independent directors of a commercial flooring company in an SEC investigation of earnings-related disclosures.
• Represented the independent directors of a public company in connection with an SEC investigation of earnings-related disclosures.
• Represented the CEO of a healthcare logistics company in SEC and DOJ investigations of the company's disclosures concerning PPE transactions.
• Represented a public electrical utility in an SEC investigation of the utility’s historical bond offerings.
• Represented one of the world’s largest banks in a DOJ investigation concerning the origination and sale of residential mortgage-backed securities during the years leading up to the financial crisis.
• Represented the audit committee of a public media analytics company in an internal investigation and related government investigations into more than 20 separate allegations of accounting fraud and whistleblower retaliation.
• Defended a major U.S. law firm and several of its partners and employees in an SEC investigation concerning the activities of the firm’s former client, an asset manager. The matter was closed without enforcement action.

Alec Koch is a co-leader of our Securities Enforcement and Regulation practice and a former Assistant Director with the Securities and Exchange Commission's Division of Enforcement.  He represents public companies, accounting firms, financial institutions, boards of directors, and individuals in securities enforcement, anti-corruption, and other investigations before the SEC, DOJ, PCAOB, and other regulatory authorities.  Alec also has extensive experience conducting internal investigations on behalf of companies and board committees, and advises clients on regulatory compliance and corporate governance issues.

Nationally ranked by Chambers USA, Alec has been described as "extremely experienced, diligent, and talented," "unflappable and indefatigable," and "a calm presence in a storm."

Alec currently serves on the firm's Policy Committee and Business Review Committee.  He also serves on the board of Legal Aid D.C. and previously served on the board of directors of the Ethics Research Center.

Prior to working at the SEC, Alec was an associate at King & Spalding from 1997-2002. He rejoined the firm in 2016.