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Molitor, Abigail B.

Abigail B. Molitor

シニア・マネージング・アソシエイト
  • 公認会計士・職業賠償責任
  • 商取引に関する訴訟及び紛争処理
  • 証券株主訴訟

Biography

ABBEY MOLITOR focuses her practice on a range of litigation and regulatory matters, often involving complex financial, accounting, and securities issues. Abbey has substantial experience representing accounting and professional services firms in litigation and regulatory matters before the U.S. Securities and Exchange Commission, the Public Company Accounting Oversight Board, and the U.S. Department of Justice. These representations have included issues related to revenue recognition, inventory accounting, earnouts, accounts payable and accounts receivable practices, audit risk assessment and scoping procedures, internal controls over financial reporting, and disclosure obligations. She has considerable commercial and securities litigation experience, including the representation of both corporate and individual defendants in a multi-billion dollar securities class action. Abbey also has experience conducting confidential internal investigations.

Abbey is particularly skilled at working with witnesses in advance of their deposition and trial testimony, including the representation of multiple audit partners at trial and several senior executives in high-stakes deposition testimony. Her practice further includes substantial experience developing and executing case strategy, brief-writing (in trial and appellate courts), negotiating and litigating discovery disputes, working with fact and expert witnesses, and managing discovery. 

Abbey earned her law degree with honors from The University of Chicago Law School, where she was a Rubenstein Scholar. While in law school, she served as executive topics & comments editor for The University of Chicago Law Review. She received her B.A. in history and political science from the University of Iowa, where she graduated with highest honors.

Prior to joining the firm, Abbey served as a law clerk for the Honorable Steven M. Colloton of the United States Court of Appeals for the Eighth Circuit.

Experience

Representative Matters

Abbey’s representative matters include:

  • Represented Big Four accounting firm and individual in confidential PCAOB investigation.
  • Represented Big Four accounting firm and individuals in connection with multiple confidential SEC and DOJ investigations and related litigation proceedings in the Northern District of Illinois and the Eastern District of Wisconsin.
  • Representing a global pharmaceutical, medical device, and consumer goods company and its officers in a federal securities litigation in the District of New Jersey.
  • Representing consumer health company in a putative class action brought under the Illinois Biometric Information Privacy Act (BIPA) in the District of New Jersey.
  • Represented a global pharmaceutical, medical device, and consumer goods company and its officers in ERISA stock-drop litigation in the District of New Jersey and the Third Circuit, resulting in a complete dismissal.
  • Representing individual in New York state court in case alleging fraud claims stemming from merger transaction.

Community Involvement

Membership & Activities

  • Chicago Associate Co-Leader and Member, SidleyWomen
  • Member, University of Iowa Department of Political Science Alumni Advisory Board

Credentials

Admissions & Certifications
  • U.S. Court of Appeals, 3rd Circuit
  • U.S. Court of Appeals, 6th Circuit
  • U.S. District Court, N.D. of Illinois - General
  • Illinois
Education
  • シカゴ大学法科大学院 , 法務博士, 2015, with honors
  • University of Iowa, B.A., 2012, with highest distinction
Clerkships
  • Steven M. Colloton, U.S. Court of Appeals, 8th Circuit (2015-2016)

News & Insights

  • Speaker, “Enforcement in 2025: Trends, Tensions, and Threats,” 2025 Accountants’ Liability Conference, Sidley Austin LLP, New York, NY, November 6, 2025. 
  • Speaker, “Drafting and Responding to Discovery Requests,” Advanced Litigation Series, Sidley Austin LLP, Chicago, IL, April 2025.
  • Speaker, “Witness Preparation: Ethics & Best Practices,” Litigation Training Program, Sidley Austin LLP, Chicago, IL, May 2024.
  • Moderator, “Treatment of Common Engagement Letter Terms Under Various States’ Laws,” Accountants Defense Conference, Sidley Austin LLP, Chicago, IL, May 2024.
  • Speaker, “State Boards and Follow-On Enforcement Activity,” Accountants Defense Conference, Sidley Austin LLP, Chicago, IL, May 2023.
  • Moderator, “Communicating Through Crisis on Our Best and Worst Days,” Sidley Austin LLP MCLE Mini-Marathon, June 2022.