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Michael Scanlon

Michael
Scanlon

Partner

CONTACT INFO

mscanlon@gibsondunn.com

TEL:+1 202.887.3668

FAX:+1 202.530.9664

Washington, D.C.

1050 Connecticut Avenue, N.W., Washington, DC 20036-5306 USA

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PRACTICE

Securities Regulation and Corporate Governance Securities Enforcement

BIOGRAPHY

Michael J. Scanlon is a partner in the Washington, D.C. office of Gibson, Dunn & Crutcher. He is a member of the firm’s Securities Regulation and Corporate Governance, Securities Enforcement, and Corporate Transactions Practice Groups, and has an extensive practice representing U.S. and foreign public company and audit firm clients on regulatory, corporate governance, and enforcement matters.

Mr. Scanlon advises corporate clients on SEC compliance and disclosure issues, the Sarbanes-Oxley Act of 2002, and corporate governance best practices, with a particular focus on financial reporting matters.  He frequently represents both accounting firms and public company clients on SEC and PCAOB accounting and auditing matters, including financial statement materiality and restatement issues, internal control issues, auditor independence, and other accounting-related disclosure issues.  Mr. Scanlon has represented large accounting firms in enforcement investigations conducted by the SEC, PCAOB, and state accountancy boards.  He also is experienced in conducting internal investigations involving accounting irregularities for management, audit committees, and other Board committees, and represents clients on these matters before the SEC.  Mr. Scanlon also represents several public company boards of directors and audit committees, as well as not-for-profit organizations, with respect to corporate governance and other compliance matters.

Mr. Scanlon has served as Chair of the ABA’s Law and Accounting Committee, Business Law Section, and as Chair of the DC Bar’s Law and Accounting Committee.  Mr. Scanlon currently serves as one of eight lawyers nationwide on the National Conference of Lawyers and Certified Public Accountants, a joint ABA-AICPA standing task force.  He also is a member of the Society of Corporate Secretaries and Governance Professionals.

Mr. Scanlon also is a frequent speaker and author on securities regulatory and enforcement matters and corporate governance matters.  Recent speaking engagements include:

  • “Audit Committees in Action:The Latest Developments,” TheCorporateCounsel.net’s Webcast (January 2016)
  • “The Evolving Audit Committee and Auditor Relationship,” Society of Corporate Secretaries and Governance Professionals, Annual Meeting (October 2015)
  • “The SEC’s Renewed Focus on Financial Reporting,” ABA Business Law Section, Spring Meeting (April 2014)
  • “Key Accounting and Auditing Issues for Lawyers 2013,” ABA Business Law Section, Fall Meeting (November 2013)

Mr. Scanlon also frequently appears as a speaker at continuing legal education programs for various clients.  Mr. Scanlon has authored or co-authored more than thirty articles on securities regulatory, corporate governance, and enforcement-related matters.

Mr. Scanlon is admitted to practice in the District of Columbia and he is a member of the American Bar Association.  He served as a law clerk to Judge Richard W. Goldberg of the U.S. Court of International Trade from 1997 to 1999. He received his law degree cum laude from the Georgetown University Law Center in 1997, where he was a member of the Tax Lawyer. He received his Bachelor of Arts degree from Middlebury College in 1992.

EDUCATION

Georgetown University - 1997 Juris Doctor

Middlebury College - 1992 Bachelor of Arts

ADMISSIONS

District of Columbia Bar

RECENT PUBLICATIONS

Client Alert - February 3, 2021 | Considerations for Preparing Your 2020 Form 10-K
Webcasts - November 19, 2020 | Webcast: SEC Enforcement Focus on COVID-19 Issues and Key Areas of Risk
Client Alert - October 1, 2020 | SEC Amends Whistleblower Rules
Client Alert - June 25, 2020 | Protecting Client Privilege During UK Regulatory Investigations: A Cautionary Tale from the UK’s Audit Regulator
Client Alert - May 27, 2020 | Key Considerations for Issuers and Auditors Regarding Going-Concern Analysis
Client Alert - April 14, 2020 | COVID-19 Update: Financial Reporting and Auditing Considerations for Corporate Management, Audit Committees, and Audit Firms
Client Alert - April 10, 2020 | Perspectives from One Month into the COVID-19 U.S. Outbreak: Public Company Disclosure Considerations
Client Alert - January 7, 2020 | SEC Releases Statement on Key Reminders for Audit Committees
Client Alert - August 6, 2018 | SEC Proposes Streamlined Financial Disclosures for Certain Guaranteed Debt Securities and Affiliates Whose Securities Are Pledged to Secure a Series of Debt Securities
Client Alert - March 26, 2018 | D.C. Circuit Holds That Witnesses in PCAOB Investigations Have the Right to a Technical Expert
Client Alert - December 26, 2017 | SEC Staff Provides Important Guidance for Disclosure and Accounting Implications of the Tax Cuts and Jobs Act – Practical Considerations for Reporting Companies
Webcasts - November 17, 2017 | Webcast: Hot Topics in Securities and Governance
Client Alert - July 20, 2017 | 2017 Mid-Year Securities Litigation Update
Client Alert - June 2, 2017 | PCAOB Adopts New Model for Audit Reports
Client Alert - May 18, 2016 | PCAOB Again Issues Proposal to Change Audit Report
Client Alert - July 7, 2015 | SEC Issues Concept Release Seeking Input on Enhanced Disclosures for Audit Committees
Client Alert - February 6, 2015 | Considerations for Public Company Directors in the 2015 Proxy Season and Beyond
Client Alert - April 29, 2014 | European Parliament Adopts Broad New Compliance and Sustainability Reporting Requirements
Client Alert - January 16, 2014 | Considerations for Public Company Directors in the 2014 Proxy Season and Beyond
Client Alert - August 17, 2012 | PCAOB Adopts New Audit Standard on Communications with Audit Committees
Client Alert - August 19, 2011 | Public Company Accounting Oversight Board Considers Mandatory Audit Firm Rotation
Client Alert - May 31, 2011 | SEC Adopts Final Rules Implementing Whistleblower Provisions of Dodd-Frank
Client Alert - October 27, 2010 | FASB Announces Deferral of Plan to Adopt Changes to Loss Contingency Disclosure Standard
Client Alert - September 20, 2010 | SEC Proposes Rules to Enhance Disclosure of Short-Term Borrowings and Issues Interpretive Release Regarding Disclosure of Liquidity and Capital Resources
Client Alert - August 19, 2010 | FASB Extends by 30 Days the Period for Comment on Proposed Changes to U.S. Accounting Standards Governing Loss Contingencies
Client Alert - July 21, 2010 | Financial Accounting Standards Board Issues Proposed Amendments to U.S. Accounting Standards Governing Loss Contingencies
Client Alert - June 28, 2010 | Restrictions on Removal of Public Company Accounting Oversight Board Members Violate U.S. Constitution’s Separation of Powers Principle; Narrow Holding Excises For-Cause Removal Provision
Client Alert - April 9, 2010 | A Summary of the Financial Reporting and Disclosure Implications of the Health Care Reform Legislation
Client Alert - March 3, 2010 | SEC Issues Statement on Path to IFRS Adoption
Client Alert - March 1, 2010 | SEC Amends E-Proxy Rules
Client Alert - December 19, 2008 | E-Proxy Rules to Take Effect for All Public Companies on January 1, 2009
Client Alert - December 17, 2008 | SEC Adopts New Interactive Data Format (“XBRL”) for Financial Reporting
Client Alert - October 13, 2008 | New Guidance on Fair Value Accounting
Client Alert - August 27, 2008 | SEC Approves Release of Roadmap for Adoption of IFRS by U.S. Issuers
Client Alert - July 31, 2008 | SEC Issues Guidance on Use of Company Websites to Disseminate Information to Investors
Client Alert - July 24, 2008 | California Amends State Law to Better Accommodate SEC E-Proxy Rules
Client Alert - June 6, 2008 | SEC Issues Release Proposing Adoption of New Interactive Data Format (“XBRL”) for Financial Reporting
Client Alert - January 11, 2008 | SEC to Accept IFRS Financial Statements from Foreign Private Issuers without US GAAP Reconciliation
Client Alert - November 16, 2007 | SEC Adopts Changes to Rules 144 and 145; Exempts Certain Stock Options from SEC Registration Requirements; and Allows Foreign Private Issuers to Avoid U.S. GAAP Reconciliation Requirement by Filing IFRS Financial Statements
Client Alert - July 25, 2007 | SEC Proposes Shareholder Access Alternatives, Approves AS-5 and Adopts Definition of Significant Deficiency; PCAOB Proposes Amendments to Auditor Independence Rules
Client Alert - May 25, 2007 | SEC Issues Interpretive Guidance Regarding Section 404 Internal Controls and PCAOB Adopts Auditing Standard No. 5
Client Alert - April 4, 2007 | SEC Adopts Amendments to Rules Governing Foreign Private Issuer Deregistration
Client Alert - February 22, 2007 | Overview of and Practical Advice Regarding Final and Additional Proposed SEC Rules on Internet Availability of Proxy Materials
Client Alert - December 13, 2006 | SEC Issues Interpretive Guidance Regarding Section 404 Internal Controls, Adopts New Rules Regarding Electronic Delivery of Proxy Materials, and Proposes Rules Regarding Foreign Private Issuer Deregistration
Client Alert - May 23, 2006 | SEC and PCAOB Announce Plans for Improving Implementation of Section 404 Internal Control Reporting Requirements
Client Alert - April 26, 2006 | SEC Approves PCAOB’s Ethics and Independence Rules Concerning Independence, Tax Services and Contingent Fees
Client Alert - February 28, 2006 | “Principles-Based” Accounting Standards – An Accident Waiting to Happen?
Client Alert - February 13, 2006 | Sarbanes-Oxley and Government Contractors: Beyond the Regulatory Burden We Knew
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