David A. Gordon

DAVID GORDON is a preeminent litigator, regulatory advocate, investigator, and trusted counselor who helps clients solve their highest stakes problems. Dave is a member of the firm’s Executive Committee, the co-leader of the firm’s Commercial Litigation and Disputes practice, the head of the Litigation group in the firm’s Chicago office, and the co-chair of the firm’s Artificial Intelligence Council. Dave previously served as the co-leader of the firm’s Accountants and Professional Liability practice.

“Dave is an incredible thought partner, litigator, and team member. He is stellar in court and behind the scenes.”
Chambers USA 2025

Litigation. Dave regularly handles high-profile litigation matters, often involving the most complex financial, economic, and accounting matters, leading winning teams in matters that have been featured in the Financial Times, the New York Times, Time, Vanity Fair, and the Wall Street Journal, among many others. Dave is an experienced trial lawyer and has served as lead counsel in numerous high-stakes federal and state court proceedings, arbitrations, and administrative proceedings. Dave has won regularly at trial, including for both plaintiffs and defendants, including obtaining a US$62 million judgment as a plaintiff and obtaining complete defense victories. He also has prevailed on dispositive motions in cases with alleged damages totaling billions of dollars.

Regulatory. Dave has successfully represented institutions and individuals in investigations initiated by the Division of Enforcement of the U.S. Securities and Exchange Commission (SEC) involving virtually every one of the Division’s offices. Such representations have included investigations involving allowances for doubtful accounts, auditor independence, cybersecurity, disclosures, impairments, insider trading, internal controls, inventory, loan loss reserves, misappropriation of funds, non-GAAP measures, pensions, quality controls, real estate, revenue recognition, stock options backdating, subprime lending, and training integrity, among many others. Dave also has successfully represented institutions and individuals in matters before the Public Company Accounting Oversight Board (PCAOB), as well as the U.S. Department of Justice (in Washington and various U.S. Attorneys’ Offices), the Commodity Futures Trading Commission, state law enforcement authorities, and state and local regulators.

Investigations. Dave also has conducted more than two dozen confidential internal investigations of alleged employee or corporate wrongdoing for businesses, corporations, boards, and board committees.

“He has an excellent ability to know detail, be on top of it, and take the best view. He can synthesize it all and give an objective view on the best courses of action.”
Chambers USA 2023

Counseling. Clients regularly turn to Dave when they have their most sensitive and challenging legal, business, and brand problems. These representations are confidential, and most of them have been resolved before ever becoming public.

“Dave is a gifted strategist who is able to communicate well with lay people and lawyers. He stays calm under pressure and exercises impeccable judgment.”
Chambers USA 2024

Cross-Border Representations. Dave understands the cultural, judicial, and regulatory nuances involved in cross-border representations, having deep experience representing businesses and/or their employees in litigation and investigations involving numerous jurisdictions outside the United States, including Australia, Brazil, China, Cyprus, Greece, Hong Kong, India, Indonesia, Japan, Luxembourg, Malaysia, Mexico, Netherlands, Philippines, Portugal, Russia, Singapore, South Korea, Spain, Switzerland, Thailand, and the United Kingdom, among others.

Artificial Intelligence. Dave is a thought leader in the development of law and regulation in the rapid development of artificial intelligence, including as a member of the American Law Institute’s Civil Liability for Artificial Intelligence Project. As co-chair of Sidley’s AI Council, Dave regularly assists clients in thinking through cutting-edge issues around the implementation of artificial intelligence.

Recognitions. Dave’s advocacy has earned him repeated recognition from Chambers USA from 2018–2025 in general commercial litigation, and as a Band 1 lawyer in the inaugural 2025 Nationwide rankings for accountant and auditor liability. In 2025, Chambers described Dave as having “a rare combination of expertise in both regulatory issues and litigation,” with “unique insight about the issues and how other parties play in litigation”; being “very skilled at dealing with difficult opposing sides”; that “he is always thorough and listens carefully to ensure he gives the best guidance and advice”; and that his “depth of expertise is incredible and he provides clear and practical advice to complex problems and difficult situations.” In prior years, Chambers has said that “Dave’s leadership, strategic vision, and advocacy are unparalleled.” 

Benchmark Litigation has recognized Dave as a “National Practice Area Star” (2026) as well as an Illinois “Litigation Star” (2023–2026) for both White Collar and Commercial Litigation. Dave is an elected member of The American Law Institute (ALI), a leading independent organization producing scholarly work to clarify, modernize, and otherwise improve the law. He also has been recognized as honorable mention “Litigator of the Week” by The American Lawyer and as a 2019 and 2022 Notable Gen X Leader in Law by Crain’s Chicago Business. Crain’s Chicago Business also named Dave to its inaugural 2023 “Notable Litigators and Trial Attorneys” list.

Accountants and Professional Liability

Dave has represented each of the Big Four accounting firms, several of the next largest accounting firms, several consulting firms, four coordinating entities of global networks of professional services firms, law firms, and many professional services firms outside the United States in more than 200 matters. Representative engagements include:

• Represented a China Big Four accounting firm in a high-profile, three-week administrative hearing brought by the Division of Enforcement of the SEC concerning the inability of five Chinese firms to produce audit workpapers from mainland China directly to the SEC. The matter settled after trial.
• Obtained dismissal of securities class action claims against a global coordinating entity arising out of audits of financial statements of a Greek maritime company in the United States District Court for the Southern District of New York.
• Obtained dismissal of 10b-5 class action claims brought against a China Big Four auditor of a Chinese technology company in the United States District Court for the Southern District of New York.
• Obtained dismissal of 10b-5 and Section 18 claims brought against a China Big Four auditor of a Chinese education company in the United States District Court for the Southern District of New York. Judgment affirmed by the United States Court of Appeals for the Second Circuit.
• Obtained dismissal of negligence claims against a Big Four auditor of a telecommunications company on statute of limitations and in pari delicto grounds in the United States District Court for the Northern District of Ohio.
• Obtained dismissal of 10b-5 class action claims brought against a Big Four auditor of a medical device company in the United States District Court for the Northern District of Illinois.
• Obtained summary judgment of 10b-5 and Section 11 class action claims brought against a Big Four auditor of a telecommunications company in the United States District Court for the Northern District of Illinois. 
• Obtained dismissal of charges against and reinstatements of individual accountants before an Illinois state regulator.
• Successfully defended firms and individuals in numerous confidential SEC and PCAOB investigations.
• Represented Andersen Worldwide, the coordinating entity of the Arthur Andersen network of professional services firms, in virtually all of its United States litigation for almost a decade, leading to the successful resolution of all of its matters. Most matters were dismissed, including the Worldcom class action in the United States District Court for the Southern District of New York. Others ended with early, favorable settlements, including the Enron class action in the United States District Court for the Southern District of Texas.
• Represent accounting firms in multiple securities class actions and professional malpractice claims.
• Represent accounting firms and law firms in connection with threatened litigation in connection with large transactions and other high-stakes circumstances.
• Provide counseling to law firms concerning risk management and litigation issues.
• Provide counseling to a public disciplinary board.

Commercial Litigation and Disputes

Dave also has represented entities and individuals in a wide range of commercial litigation matters, including cases involving allegations of breach of contract, breach of fiduciary duty, defamation, fraud, fraudulent transfers, negligence, negligent misrepresentation, tortious interference, and unjust enrichment. Representative engagements include:

• Obtained a US$62 million judgment for Chicago Loop Parking (owned by Morgan Stanley Infrastructure Partners) against the city of Chicago. Led a trial team that prevailed in an eight-day breach of contract arbitration hearing centering on expert testimony concerning regressions, market and pricing analyses, revenue projections, and valuation principles. Successfully argued in the Circuit Court of Cook County and Illinois Appellate Court that the city’s petition for a post-judgment reduction of the award to approximately US$4 million should be rejected.
• Obtained complete defense awards on behalf of a professional services firm in three separate arbitrations involving fraud and fiduciary duty claims. After hearings of 15, 28, and four days, respectively, each panel rejected every claim asserted, including claims brought by more than 100 claimants alleging hundreds of millions of dollars in damages.
• Successfully defended against breach of contract claims in an 8-day arbitration between two large businesses, entirely defeating emergency and permanent injunctive relief and avoiding the vast majority of claimed damages.
• Represented a Fortune 100 global retail pharmacy company in a breach of contract claim against a blood testing company in the United States District Court for the District of Delaware. Obtained a favorable settlement after obtaining a denial of a motion to dismiss.
• Obtained favorable global resolution on the eve of a federal court trial in the United States District Court for the Middle District of Florida after bringing affirmative consumer protection and statutory fraud claims on behalf of a Fortune 100 insurance company against a counterparty who had brought more than 1,000 individual contract claims in state court.  
• Obtained dismissal of a US$75 million breach of contract claim brought by an investment advisory firm against alleged successors to a substantial charitable trust in the United States District Court for the Southern District of New York.
• Obtained dismissal of a putative class action alleging claims of fraud and breach of contract against a Fortune 100 public company in the United States District Court for the Eastern District of Michigan.
• Obtained partial dismissal of contract and fraud claims brought against a Fortune 500 insurance company and one of its senior officers in Missouri state court. Case settled favorably shortly thereafter.
• Secured voluntary dismissal of a defamation claim after briefing on a motion to dismiss in Illinois state court.
• Obtained dismissal of a breach of contract action arising out of an alleged employment relationship in Illinois state court.
• Successfully represented multiple major internet companies in consumer protection, terms of use, and contract matters.
• Represent a Fortune 100 company in a privacy class action arising out of alleged collection of data on mobile phone applications.
• Represent a manufacturer in contract, government, products liability, and toxic tort matters.
• Represent insurance companies in antitrust, class action, tort, contract, and employment matters.
• Assist companies in post-acquisition purchase price disputes.
• In numerous matters, provided substantial pre-litigation advice concerning contract, employment, retirement, antitrust, and non-competition claims that led to favorable, non-public resolutions.

Securities and Shareholder Litigation

Dave also is highly experienced in representing issuers, officers, and boards of directors in securities and shareholder matters. Although much of this work involves confidential government investigations, representative engagements include:

• Obtained dismissal of a shareholder derivative case based on alleged constructive refusal of demand by the board of directors of a public company in the United States District Court for the Northern District of Illinois.
• Obtained voluntary dismissal of a shareholder derivative complaint against a senior corporate officer of a public company after filing a motion to dismiss in the United States District Court for the Northern District of Illinois.
• Obtained indefinite stay of federal securities claims over the objection of the SEC.
• Obtained favorable settlements for issuer and officers and directors in a putative Section 11 class action in the United States District Court for the Northern District of Illinois and in a shareholder derivative action in Illinois state court.
• Obtained dismissal of federal and state shareholder derivative cases brought against the former chief financial officer of a public company after a restatement of its financial statements in the United States District Court for the Northern District of Illinois and in Illinois state court.
• Obtained dismissal of federal shareholder derivative action claims for breach of fiduciary duty brought against a public company that had a negative “say-on-pay” vote under Dodd-Frank in the United States District Court for the Northern District of Illinois.
• Successfully represented the officers of a public company in stock options backdating litigation in the United States District Court for the Southern District of Florida.
• Represented an individual charged by the SEC with violating federal insider trading laws in the United States District Court for the Northern District of Illinois.
• Represent institutions and individuals (including CEOs and CFOs) in multiple securities class actions.

• Dave serves as firmwide co-chair of Sidley’s Artificial Intelligence Council and as the firmwide chair of Sidley’s technology committee. He also serves on Sidley’s new business committee, pro bono committee, and recruiting committee. He formerly served as Chicago co-chair of Sidley’s committee for evaluating associates, as co-chair of the Chicago office mentoring program, and on Sidley’s committee for summer programs. Dave also served on the firm’s COVID-19 Task Force.
• Dave is an adviser to the American Law Institute's “Civil Liability for Artificial Intelligence” project.
• Dave is board member of the Chicago Bar Foundation.
• Dave is a fellow of Leadership Greater Chicago.
• Dave is a fellow of the American Bar Foundation.
• Dave regularly serves as a guest lecturer for the International Securities Regulation course at Northwestern Pritzker School of Law.
• Dave served for many years as a board member and member of the executive committee of Ingenuity, which works to improve arts education for students in the Chicago Public Schools.
• Dave earned the Northwestern University Kellogg School of Management, Executive Leadership Program Certification in 2024.