Abigail B. Molitor

ABBEY MOLITOR focuses her practice on a range of litigation and regulatory matters, often involving complex financial, accounting, and securities issues. She regularly represents professional services firms — including accounting firms, law firms, and their global coordinating entities — in matters involving pre-dispute counseling and risk management, regulatory proceedings, and litigation in state and federal court. Abbey has substantial experience representing clients 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 also 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 conducts confidential internal investigations on behalf of her clients.

Abbey is particularly skilled at working with witnesses in advance of deposition and trial testimony; such representations include working with multiple audit partners at trial and in regulatory testimony and representing 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 cases through appeal.

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.

Abbey’s representative matters include providing counsel to, and representing, the following:

Accountants and Professional Liability Matters

• Big Four accounting firms and individuals in connection with multiple confidential SEC and DOJ investigations and related litigation proceedings, including in the Northern District of Illinois, the Eastern District of Wisconsin, and the Southern District of New York.
• Big Four accounting firm in multiple alleged whistleblower retaliation cases, including before the Occupational Safety and Health Administration and in federal court.
• Big Four accounting firms and individuals in multiple confidential PCAOB investigations.
• Accounting firm in confidential SEC and DOJ investigations relating to audit client’s alleged improper billing practices.
• Accounting firm in professional malpractice litigation in Pennsylvania state court.
• Big Four accounting firm regarding risk management and regulatory considerations.
• Law firm concerning risk management and litigation issues.

Commercial & Securities Litigation Matters

• Global pharmaceutical, medical device, and consumer goods company and its officers in a federal securities litigation in the District of New Jersey.
• Consumer health company in a putative class action brought under the Illinois Biometric Information Privacy Act (BIPA) in the District of New Jersey.
• 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.
• Partner in a private equity firm in state trial and appellate court defending fraud claims stemming from a merger transaction, resulting in a complete dismissal.

• Member, SidleyWomen
• Member, University of Iowa Department of Political Science Alumni Advisory Board