Michael S. Flynn
  1. Partner

Mr. Flynn is a partner in Davis Polk’s Litigation Department. His practice focuses on representing clients involved in civil litigation, including securities, professional liability, commercial and bankruptcy matters. He has significant experience litigating class action issues as well as civil turnover litigation and related cases.

Mr. Flynn is cited as having “forged an enviable reputation” as a lawyer of choice for the major U.S. and foreign accounting firms, including PricewaterhouseCoopers and Deloitte. Clients routinely retain him when dealing with complex accounting issues in securities and professional liability actions; regulatory investigations and enforcement matters conducted by the SEC, DOJ, and PCAOB; and in connection with arbitration.

In addition to his full-time practice, he is a co-author of the chapter on professional liability in a leading treatise on business and commercial litigation.

Work Highlights

  • PricewaterhouseCoopers in connection with:
    • SEC action against PwC (China) alleging violations of Sarbanes-Oxley and SEC Rules of Practice when the firm refused to produce auditing documents on China-based companies the SEC was investigating
    • Complete dismissal with prejudice of securities litigation brought in connection with a public offering issued by CBD Energy Limited, an Australian energy corporation
    • State-law class action and derivative claims brought by a putative class of shareholders in connection with alleged misrepresentations by the PR Global Maturity Fund
    • Numerous Madoff-related lawsuits, including dismissal of a multibillion dollar complaint filed in the aftermath of the Madoff collapse; dismissal of multidistrict litigation related to Optimal Funds; dismissal of all claims brought by purported investors in Thema Funds; litigation brought by shareholders in Kingate Global Fund and Kingate Euro Fund; and litigation brought by investors in Fairfield Sentry, one of the largest funds that invested with Madoff
    • Multidistrict federal securities litigation and related regulatory investigations arising out of the massive fraud perpetrated by former management of one of India's most well-known companies, Satyam Computer Services
    • All civil and regulatory matters involving Dell, including securing dismissal for all actions related to a settlement of consolidated class action lawsuits entered into by Dell
    • MDL proceedings in the U.S. District Court of New Hampshire related to cases filed by state pension funds arising out alleged fraud by Tyco’s former management
  • IBM and senior officers in both a class action securities litigation and a follow-on ERISA suit alleging breach of fiduciary duties
  • Citibank in litigation in the United States and Argentina related to payments to holders of $8.4B in bonds issued by the Republic of Argentina
  • Aetna and four of its directors and officers in a multi-billion securities class action case; the dismissal, affirmed on appeal, created important law regarding the appropriate analysis for determining whether company statements are forward-looking and subject to safe-harbor rules
  • AstraZeneca in multiple AWP proceedings in various courts, including as trial counsel in one of the first AWP trials in federal court in Boston
  • Deloitte in connection with federal securities, professional liability and regulatory matters in both state and federal court
  • Compaq Computer Corporation and other defendants in class-action securities cases
  • Fifth Circuit Judicial Council in connection with an investigation of judicial misconduct and related proceedings
  • 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


Mr. Flynn has recognized in many legal industry publications, including:

  • Benchmark Litigation – “Future Star”: New York
  • The Legal 500 U.S. – Securities Litigation 
    • Mr. Flynn 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” and has “forged an enviable reputation, particularly as a result of his superb work for major accounting firms.” 

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

Bar Admissions

  • State of New York
  • U.S. Supreme Court
  • 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, E.D. New York
  • 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, New York University Law Review