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
Praised as ‘top notch litigators’ with an ‘excellent level of professionalism’, the team of expert practitioners fielded by McDermott Will & Emery LLP is extremely well-versed in handling high value, complex litigation, particularly in connection with IP and class action matters across the technology and healthcare sectors. In the firm’s New York office, Seth Friedman and Joshua Simon are key contacts: Friedman predominantly counsels accountancy clients, while Simon focuses on disputes arising out of the healthcare, telecommunications, and financial services industries. The pair jointly lead the practice alongside Jon Dean in Los Angeles, Laura McLane in Boston, and Chicago’s Steven Scholes. New York’s John Calandra has carved out a niche in space law and satellite technology in addition to handling energy and financial services matters.
Lawyer Rankings
Top Tier Firm Rankings
- Media, technology and telecoms > Technology transactions
- Healthcare > Health insurers
- Healthcare > Life sciences
- Media, technology and telecoms > Outsourcing
- Healthcare > Service providers
- Tax > US taxes: contentious
- Tax > US taxes: non-contentious
Firm Rankings
- 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
- M&A/corporate and commercial > M&A: middle-market ($500m-999m)
- 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
- Media, technology and telecoms > Cyber law (including data privacy and data protection)
- Labor and employment > ERISA litigation
- Dispute resolution > General commercial disputes
- Insurance > Insurance: non-contentious
- Labor and employment > Labor and employment disputes (including collective actions)
- Labor and employment > Labor-management relations
- Intellectual property > Patents: prosecution (including re-examination and post-grant proceedings)
- Real estate > Real estate finance
- Finance > Capital markets: equity offerings
- Antitrust > Cartel
- Antitrust > Civil litigation/class actions: defense
- Energy > Energy transactions: electric power
- Energy > Energy transactions: oil and gas
- Government > Government contracts
- Antitrust > Merger control
- Intellectual property > Patents: litigation (full coverage)
- Finance > Restructuring (including bankruptcy): corporate
- Dispute resolution > Securities litigation: defense
- Finance > Structured finance: derivatives and structured products
- International trade and national security > Trade remedies and trade policy
- Dispute resolution > Corporate investigations and white-collar criminal defense
- 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 > Appellate: courts of appeals / Appellate: supreme courts (states and federal)
- Finance > Commercial lending
- Finance > Fintech