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 and Corporate Transactions Practice Groups, and has an extensive practice representing U.S. and foreign public company and audit firm clients on securities regulation and corporate governance matters, as well as transactional matters.
Mr. Scanlon 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. He advises clients on matters involving accounting irregularities, including conducting internal investigations of these matters for management, audit committees, or other Board committees, and represents clients on these matters before the SEC and PCAOB. Mr. Scanlon also represents several public company boards of directors and audit committees with respect to corporate governance and other compliance matters.
Mr. Scanlon also has experience representing U.S. and foreign clients in mergers and acquisitions and public and private offerings. His mergers and acquisitions experience includes mergers of equals, unsolicited offers and acquisitions and dispositions of public and private companies, including M&A transactions involving mortgage loan, credit card, commercial real estate loan and other receivables. Mr. Scanlon's corporate finance experience has included a wide variety of complex transactions involving initial public offerings, public and private offerings of equity and debt securities and venture capital financings.
Mr. Scanlon 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.
Mr. Scanlon also is the author or co-author of several articles on corporate and securities law issues, including “Tools You Can Use: Helping the Audit Committee Manage its Relationship with the Outside Auditor,” ACC Docket 22, no. 5 (May 2004), “The Landscape for Negotiated Mergers After Omnicare Inc. v. NCS Healthcare Inc. – What Combination of Protective Measures Will Withstand Scrutiny,” BNA Mergers & Acquisitions (May 26, 2003), “Survey of Audit Committee Charters and Audit Committee Reports,” Insights (August 2001), “Enhanced Audit Committee Responsibilities,” Insights (Feb. 2001), and “Proposals to Implement Audit Committee Recommendations,” Insights (Dec. 1999). Mr. Scanlon has also appeared as a speaker at continuing legal education programs on corporate governance matters. Mr. Scanlon is admitted to practice in the District of Columbia and he is a member of the American Bar Association.