Whether arising as a result of a restatement of previously issued financial statements or a notice from outside auditors under Section 10A of the Securities Exchange Act, allegations of potential accounting violations pose unique and significant risks to public companies and their outside auditors. Debevoise lawyers understand the particular legal and business challenges that come with advising public companies, audit committees, officers, directors and public accounting firms in investigating or responding to allegations of potential accounting fraud. Partners in this group are recognized for their ability to effectively handle investigations involving complex accounting issues and to manage the regulatory and business concerns that arise in connection with both internal investigations and investigations by the SEC, DOJ, PCAOB or other enforcement agencies.