Michael A. Plotnick (Mike)

Michael Plotnick is a highly experienced enforcement litigator and investigations practitioner, having served as the Chief Trial Counsel with the Public Company Accounting Oversight Board (PCAOB), where he worked for more than 17 years. Mike focuses on the representation of global financial institutions, accounting firms and individuals in regulatory and enforcement actions before a variety government entities. Mike draws from his experience as a former regulator to advise on corporate governance, compliance, due diligence and fraud matters, as well as complex commercial litigation in federal and state courts.

Mike leverages his intimate knowledge of PCAOB rules to help clients resolve complex, business-critical auditing and financial disclosure issues. As Chief Trial Counsel with the PCAOB’s Division of Enforcement and Investigations, Mike supervised all division litigation, from commencement of disciplinary proceedings through final Board resolution. During his tenure with the PCAOB, he successfully led litigation teams in hearings and presented two appellate oral arguments to the Board, including the first in Board history. Mike also led significant investigations and adjudications of auditors’ failures to comply with PCAOB rules and standards. For example, Mike oversaw the investigation of an affiliate of a multinational accounting firm, in a matter that became the largest civil money penalty for an audit violation matter of its time. In a separate matter, Mike led an investigation of a globally known accounting firm, that became the second largest civil money penalty in PCAOB history.

Prior to joining the PCAOB, Mike served as counsel at the international law firm, WilmerHale, where he focused on securities investigations and commercial litigation.