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Michael S. Flynn
Mr. Flynn is a partner in Davis Polk’s Litigation Department and has extensive experience in a variety of securities litigation, regulatory investigations by the SEC and PCAOB, professional liability matters, as well as other commercial and bankruptcy litigation. Mr. Flynn also has experience in litigating class action issues, both in securities matters and other contexts.

Work Highlights

Recent Representations
  • Has represented major accounting firms, including PricewaterhouseCoopers, Deloitte and KPMG, in securities and professional liability actions, as well as regulatory investigations
  • Has represented PricewaterhouseCoopers in connection with litigation related to Dell, Krispy Kreme, Tyco, Schwab, Madoff and various other civil and regulatory matters
  • Represented Deloitte in connection with professional liability and regulatory matters in both state and federal court
  • Has represented KPMG in connection with matters involving Lernout & Hauspie 
  • Has represented Aetna in securities litigation
  • Defended Compaq Computer Corporation and other defendants in class action securities cases
  • The Fifth Circuit Judicial Council in connection with an investigation of judicial misconduct and related proceedings
  • Defended AstraZeneca in MDL class action litigation related to drug pricing
  • Corporate defendants in a variety of other commercial litigations and government investigations by the SEC and the Department of Justice
  • Senior secured lenders in various bankruptcy proceedings and related fraudulent conveyance litigation, and the official committee of commercial creditors in the Dow Corning bankruptcy case


  • Member of Davis Polk’s Securities Litigation Group, which was named:

    • “Securities Litigation Department of the Year” finalist by The American Lawyer in 2014
    • “Securities Group of the Year” by Law360 in 2013 
    • Chambers USA Band 1 for Securities Litigation
  • He is recognized by The Legal 500 U.S. for his work in the field of Securities Litigation. The Survey noted that he “has forged an enviable reputation, particularly as a result of his superb work for major accounting firms” (2009) and that he has experience “in an array of securities litigation matters, regulatory investigations by the SEC and PCAOB, as well as in litigation [of] class action issues” (2010).
  • He is listed as a New York “Future Star” in Legal Media Group’s Benchmark Litigation 

Of Note

  • Co-author, Corporate Privileges and Confidential Information, Law Journal Press
  • Co-author, Professional Liability in Business and Commercial Litigation in Federal Courts, West Group and ABA
  • Co-author, With City of Pontiac, 2nd Circ. Shifts Morrison Forcus, Law360
  • American Law Institute

Professional History

  • Partner, 2004-present
  • Counsel, 2001-2004
  • Associate, 1994-2001
  • Law Clerk, Hon. Marie L. Garibaldi, Supreme Court of New Jersey, 1993-1994


  • 450 Lexington Avenue
    New York, NY 10017
    P: 212-450-4766
    F: 212-701-5766

Bar Admissions

  • State of New York
  • U.S. Court of Appeals, D.C. Circuit
  • U.S. Court of Appeals, First Circuit
  • U.S. Court of Appeals, Second Circuit
  • U.S. Court of Appeals, Sixth Circuit
  • U.S. Court of Appeals, Eleventh Circuit
  • U.S. District Court, E.D. Michigan
  • U.S. District Court, S.D. New York


  • A.B., Princeton University, 1990
    • cum laude
  • J.D., New York University School of Law, 1993
    • Order of the Coif
    • magna cum laude
    • Member, Law Review