Christopher Cutler is a partner and litigation lawyer with Foley & Lardner LLP. Christopher represents international and national accounting firms, companies, auditors and individuals in civil, criminal and regulatory matters, including in investigations before the Public Company Accounting Oversight Board (PCAOB), the U.S. Securities and Exchange Commission (SEC), and the Financial Industry Regulatory Authority (FINRA). He also represents financial institutions and their employees before other regulators, such as the Office of the Comptroller of the Currency (OCC) and the Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP).

Prior to joining Foley, Christopher worked with the PCAOB, where he was the first employee of the PCAOB's Division of Enforcement and Investigations and helped design and implement many of the division's current enforcement policies and procedures. 

Before the PCAOB, Christopher was with the SEC's Division of Enforcement where he opened the Enron investigation and was instrumental in the SEC's settled fraud actions against various financial institutions, resulting in more than $320 million of disgorged funds and penalties to be distributed to injured Enron investors. Additionally, he assisted the SEC and the Department of Justice's Enron Task Force in other related Enron cases, including those against Enron's former CEO. In addition, Christopher tried and settled multiple cases involving financial fraud, insider trading and broker/dealer misconduct.

Prior to his legal career, Christopher worked for a company that provided financial accounting services to large financial institutions. He is highly knowledgeable in both Generally Accepted Accounting Principles (GAAP) and PCAOB auditing standards (formerly Generally Accepted Auditing Standards), and has extensive experience with matters involving complex financial accounting issues.


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.