Michael Maloney is a leading expert in forensic accounting investigations, white-collar criminal and civil defense, and matters involving complex accounting, auditing, financial reporting, and fraud issues. He served as Chief Accountant of the Division of Enforcement for the U.S. Securities and Exchange Commission from 2014 to 2018.
Prior to joining FTI Consulting as a Senior Managing Director, Mr. Maloney was President of Credibility International, a forensic accounting firm with decades of experience on high-profile domestic and international forensic investigations and disputes. Previously, Mr. Maloney served as Chief Accountant of the SEC’s Division of Enforcement which involved overseeing and advising the Division on all accounting, auditing, and financial reporting enforcement matters, as well as other matters including FCPA investigations, Ponzi schemes, and investment frauds.
During Mr. Maloney’s SEC tenure he advised on and participated in over 400 publicly-filed SEC financial fraud enforcement matters and hundreds of additional ongoing investigations, led the Division’s coordination with the Public Company Accounting Oversight Board’s enforcement program, and worked on significant policy issues within the Division and with other Commission staff including the SEC’s Office of the Chief Accountant and the Division of Corporation Finance. Prior to his work at the SEC, from 2002 to 2014 Mr. Maloney was a managing director with Navigant Consulting and the leader of Navigant’s Forensic Accounting practice, and from 1986 to 2002 was with Arthur Andersen, where he began as a staff auditor and finished as a partner.
Mr. Maloney provides deep and nuanced perspectives that assist corporate, individual, and regulatory clients and their counsel across a wide range of industries, including work on SEC, PCAOB, and DOJ investigations, fraud, corruption, and embezzlement matters, and complex litigation matters. He has testified as an expert in litigation and arbitration, made frequent presentations to regulators on complex matters, supported complex regulatory and settlement negotiations, and provided on-site support during depositions and trial. Mr. Maloney is a frequent speaker on matters of interest in the accounting and auditing community and has served as an Adjunct Professor in the McDonough School of Business at Georgetown University, teaching MBA coursework in Forensic Accounting.