Jaclyn Moyer

Jaclyn Moyer’s practice focuses on securities litigation and enforcement. She has represented Big Four accounting firms, financial institutions, private equity funds, broker-dealers, hedge funds and individuals under investigation by the Securities and Exchange Commission, the Department of Justice, the Public Company Accounting Oversight Board, self-regulatory organizations, and state attorneys general in a variety of matters, including matters involving allegations of financial and accounting fraud, insider trading, disclosure improprieties, violations of the Foreign Corrupt Practices Act, and non-compliance with audit and regulatory standards. She has experience representing clients in parallel civil, regulatory, and criminal proceedings, as well as with complex commercial litigation.

Ms. Moyer is a member of the Women’s White Collar Defense Association. Ms. Moyer was recently a guest lecturer at a Governance of Financial Reporting class at Columbia Law School where she taught on SEC and PCAOB enforcement.

Experience :

• Lead counsel for a Big Four accounting firm in an SEC enforcement investigation concerning a manufacturing company
• Lead counsel for a Big Four accounting firm in a regulatory investigation concerning auditor independence issues
• Represented the chief financial officer of a Fortune 15 company in an SEC investigation concerning accounting practices and earnings guidance
• Represented Big Four accounting firms in SEC and PCAOB investigations involving numerous complex accounting and auditing issues
• Represented financial institutions, hedge funds and individuals in various regulatory and criminal investigations related to high-frequency trading
• Represented a major defense contractor in an inquiry conducted by the Office of the Chief Accountant
• Represented combat veterans in successful appeals from initial denials of disability benefits before the United States Court of Appeals for Veterans Claims and the Board of Veteran’s Appeals.

EDUCATION :

• JD, Duke University, 2003
• MA, Political Science, Duke University, 2003
• AB, Princeton University, 1999

ADMISSIONS : District of Columbia, Pennsylvania.

CLERKSHIPS : The Hon. Julia Smith Gibbons, US Court of Appeals for the Sixth Circuit, 2003 – 2004.