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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, and other commercial and bankruptcy litigation. Mr. Flynn also has experience in litigating class action issues, both in securities matters and other contexts.

Work Highlights

  • Has represented major accounting firms, including PricewaterhouseCoopers, Deloitte and KPMG, in securities and professional liability actions, as well as regulatory investigations

  • Has represented PwC China as lead trial counsel in an SEC action alleging violations of Sarbanes-Oxley and SEC Rules of Practice

  • Has represented major U.S. and foreign accounting firms in separate and multiple confidential SEC and PCAOB enforcement matters

  • Has represented PricewaterhouseCoopers US in connection with litigation related to Dell, Krispy Kreme, Satyam, Tyco, Schwab, Madoff, the PR Global Maturity Fund and various other civil and regulatory matters

  • Represented Deloitte in connection with federal securities, professional liability and regulatory matters in both state and federal court

  • Has represented KPMG in connection with federal securities, professional liability and regulatory matters involving Lernout & Hauspie

  • Has represented Aetna in securities litigation and successfully on appeal from dismissal of the consolidated actions

  • Represented Citibank in connection with litigation related to Argentine debt
  • Has represented AstraZeneca in multiple AWP proceedings in various courts, including as trial counsel in one of the first AWP trials in federal court in Boston

  • Defended Compaq Computer Corporation and other defendants in class-action securities cases

  • Represented the Fifth Circuit Judicial Council in connection with an investigation of judicial misconduct and related proceedings

  • Has represented corporate defendants in a variety of other commercial litigations and government investigations by the SEC and the Department of Justice

  • Has represented 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 – The American Lawyer 2014
    • “Securities Group of the Year” – Law360 2013 
    • Band 1 for Securities Litigation – Chambers USA 

  • Legal 500 U.S. has recognized Mr. Flynn's work in the field of Securities Litigation, noting that he “has forged an enviable reputation, particularly as a result of his superb work for major accounting firms” 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.”

  • Listed as a New York “Future Star” – 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 Focus, 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