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.

Professional Activities

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.


    • 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 Texas Attorney General Ken Paxton, who was sued (in his personal capacity) by the SEC for securities fraud, argued broker-dealer issues at oral argument and obtained total dismissal with prejudice of all claims at motion to dismiss
    • Represented the chief financial officer of a Fortune 15 company in an SEC investigation concerning accounting practices and earnings guidance
    • Represented a major financial institution in an SEC investigation into cyber security practices
    • Represented a Big Four accounting firm in an SEC investigation into alleged insider trading
    • Represented Big Four accounting firms in SEC and PCAOB investigations involving numerous complex accounting and auditing issues
    • Represented Big Four foreign network firms in investigations by the PCAOB
    • Represented international affiliate network of a Big Four accounting firm in a PCAOB investigation
    • Represented financial institutions, hedge funds and individuals in various regulatory and criminal investigations related to high-frequency trading
    • Advised a financial institution in an SEC investigation concerning the marketing of structured notes
    • Represented a financial institution in a federal criminal investigation regarding futures trading
    • Represented a financial institution in connection with a series of high profile law enforcement and regulatory investigations conducted by, among others, the US Department of Justice, the UK Financial Conduct Authority, the Securities and Exchange Commission, the Commodities Futures Trading Commission, the Office of the Comptroller of the Currency, the Federal Reserve, and the US Senate Permanent Subcommittee on Investigations
    • Advised hedge funds on intellectual property and other issues arising in the context of examinations being conducted by the SEC's Office of Compliance Inspection & Examinations
    • Represented mutual fund directors in an SEC enforcement investigation
    • Represented a private equity firm and several of its officers in an SEC enforcement investigation
    • Represented a major defense contractor in an inquiry conducted by the Office of the Chief Accountant
    • Represented a Big Four accounting firm in successful motion to dismiss in securities class action. (In re Arthrocare Corp. Securities Litigation, 1:08-cv-00574-SS (W.D. Tex. 2010))  

    Pro Bono Work

    • Briefed and argued criminal appeals before the Court of Appeals of Maryland and Maryland Court of Special Appeals, obtaining complete reversal of convictions in Elliott v. State, No. 24, Oct. Term 2010
    • 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


Ms. Moyer was selected by her peers as a "Rising Star" in the 2013 edition of Washington DC Super Lawyers.

Insights & News


  • Education

    • JD, Duke University, 2003

      magna cum laude
    • MA, Political Science, Duke University, 2003

    • AB, Princeton University, 1999

      summa cum laude
  • Admissions

    • District of Columbia

    • Pennsylvania

  • Clerkships

    • The Hon. Julia Smith Gibbons, US Court of Appeals for the Sixth Circuit, 2003 - 2004