Tiffany Rowe

Senior Associate

Washington, D.C.

Tiffany Rowe, a senior associate in the Washington D.C. office, represents clients in government and internal investigations, high-value securities litigation, and regulatory enforcement actions.  She also counsels companies on internal compliance procedures and corporate governance matters.

A senior litigator and corporate compliance adviser, Tiffany's practice focuses on defending companies, independent auditors, and individuals in federal and state securities litigation, private investment offering disputes, regulatory inquiries, and enforcement actions including SEC and DOJ investigations, FINRA inquiries, and PCAOB enforcement proceedings. She regularly counsels clients on corporate governance standards, fiduciary duty, and disclosure obligations under SEC registration and reporting rules. Tiffany also advises executive management and boards of directors on internal compliance policies and procedures related to accounting and financial matters, cybersecurity and data privacy, and independence requirements.

Tiffany has gained her experience through more than a decade of complex securities litigation, groundbreaking government investigations involving federal securities laws, and internal investigations. Her strong advocacy skills have returned successful outcomes for individuals, audit firms, and public issuers.

Prior to joining Orrick, Tiffany was an associate at two other global AmLaw 100 law firms. Additionally, she spent six years in the General Counsel’s Office of Ernst & Young LLP as a legal assistant and law clerk.

Tiffany received her J.D, summa cum laude and first in class, from the Catholic University of America, Columbus School of Law.

    • Representing global technology company in multiple SEC enforcement actions pertaining to financial statement and other regulatory disclosures, disclosure controls and procedures, and internal controls over financial reporting.
    • Counseling on development and implementation of internal compliance policies relating to accounting and financial statement disclosures, cybersecurity risk assessments, and corporate governance standards in accordance with SEC disclosure requirements.
    • Counseling private equity firms in "alternative practice structure" investments in audit and attest firms in accordance with SEC, PCAOB, and federal securities law independence requirements.
    • Represented Big Four accounting firm in successful jury trial, in state action alleging negligent misrepresentation and violations of state Blue Sky laws stemming from audit work for funds that invested with Bernard L. Madoff.
    • Represented Big Four accounting firm tax partner in SEC investigation of international tax contingency accounting at one of the largest multinational oil and natural gas service companies.
    • Represented Big Four accounting firm in PCAOB investigation and enforcement action pertaining to audit of pharmaceutical company’s accounting for product return contingencies.
    • Secord Circuit affirmance of motion to dismiss claims against Big Four accounting firm regarding federal securities fraud and negligence brought by investors in funds that were part of the Madoff Ponzi scheme.
    • Favorable resolution and settlement of Wells Notice on behalf of former CEO of public corporation arising from allegations of fraudulent accounting at Chinese subsidiaries.
    • Favorable resolution of SEC civil action and settlement of parallel DOJ criminal action against individual pertaining to government employment-mandated disclosures regarding options and derivatives trading on behalf of the individual, friends, and family.