Mr. Cutler is one of the most sought-after lawyers to international and national accounting firms for their most critical matters. He regularly represents a majority of the top 10 accounting firms in the United States, inclusive of the Big 4, in both civil litigation and regulatory matters before the Securities & Exchange Commission, the Public Company Accounting Oversight Board and various state boards of accountancy. He also represents international accounting firms on almost every continent, and routinely advises those firms’ global coordinating organizations in a wide variety of areas. Further, Mr. Cutler represents public companies and their Boards in civil and regulatory matters involving corporate governance, compliance and accounting irregularities, and has conducted multiple internal investigations for management, audit committees, and other Board committees.
Prior to joining Foley, Mr. Cutler worked with the Public Company Accounting Oversight Board, where he was the first employee at the Board’s Division of Enforcement and Investigations, and helped design and implement many of the Division’s enforcement policies and procedures. Before that, he worked with the Securities & Exchange Commission’s Division of Enforcement, where he opened the Enron investigation and helped bring some of the most noteworthy enforcement actions related to that matter.
Mr. Cutler also frequently appears as a speaker at various continuing legal education programs. He has also authored Accountants’ Liability, the leading treatise on the subject published by the Practicing Law Institute.
Christopher speaks frequently at CLE and CPE programs and has provided multiple training sessions to in-house counsel, company executives and law firms. In particular, he has spoken at the Annual AICPA National Conference on Current SEC and PCAOB Developments and at the Annual ALI-ABA Accountants' Liability Conference.
Christopher is admitted to practice in the District of Columbia and Florida.