People
Raphael Larson represents major accounting firms and individual accountants before the Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB), and other governing entities. Raphael has substantial experience representing these firms and accountants on regulatory and enforcement matters, and in federal and state court litigation. He is experienced in both commercial and civil litigation, corporate governance, securities regulation, and due diligence and fraud matters. In addition, he advises companies in financial statement and securities matters.
Raphael spent over 12 years of his career with the PCAOB’s Division of Enforcement & Investigations, most recently serving as Associate Director. While with the PCAOB, he handled numerous enforcement investigations and disciplinary proceedings against accounting firms and auditors, including matters involving Big Four US accounting firms and their global affiliates.
J.D., Georgetown University Law Center
B.S., Portland State University, with honors
District of Columbia
Maryland
U.S. District Court for the District of Columbia
U.S. District Court for the District of Maryland
January 4, 2022
King & Spalding Bolsters Global Professional Liability & Accountant Defense Practice in D.C. and New York
Successfully represented audit partner of global accounting firm in PCAOB investigation and subsequent litigated disciplinary proceeding. Achieved complete defense victory before PCAOB hearing officer.
Successfully defended global accounting firm and one of its senior audit partners in formal PCAOB investigation.
Defended Big Four international affiliate partners in PCAOB investigation concerning potential independence violations.
See more
April 2, 2024
PCAOB Division of Enforcement’s First Quarter Continues Record-Setting Pace
September 21, 2023
General Counsel’s Decision Tree for Internal Investigations
January 4, 2022
King & Spalding Bolsters Global Professional Liability & Accountant Defense Practice in D.C. and New York
Successfully represented audit partner of global accounting firm in PCAOB investigation and subsequent litigated disciplinary proceeding. Achieved complete defense victory before PCAOB hearing officer.
Successfully defended global accounting firm and one of its senior audit partners in formal PCAOB investigation.
Defended Big Four international affiliate partners in PCAOB investigation concerning potential independence violations.
See more
April 2, 2024
PCAOB Division of Enforcement’s First Quarter Continues Record-Setting Pace
September 21, 2023
General Counsel’s Decision Tree for Internal Investigations
January 4, 2022
King & Spalding Bolsters Global Professional Liability & Accountant Defense Practice in D.C. and New York
J.D., Georgetown University Law Center
B.S., Portland State University, with honors
District of Columbia
Maryland
U.S. District Court for the District of Columbia
U.S. District Court for the District of Maryland