Christopher Cutler is vice chair of the Securities Enforcement & Litigation Practice of Foley & Lardner LLP. Mr. Cutler represents international and national accounting firms, companies, auditors and individuals in civil, criminal and regulatory matters, including in investigations before the Public Company Accounting Oversight Board (PCAOB), the U.S. Securities and Exchange Commission (SEC), and the Financial Industry Regulatory Authority (FINRA). He also represents financial institutions and their employees before other regulators, such as the Office of the Comptroller of the Currency (OCC) and the Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP).

Prior to joining Foley, Mr. Cutler worked with the PCAOB, where he was the first employee of the PCAOB's Division of Enforcement and Investigations and helped design and implement many of the division's current enforcement policies and procedures.

Before the PCAOB, Mr. Cutler was with the SEC's Division of Enforcement where he opened the Enron investigation and was instrumental in the SEC's settled fraud actions against various financial institutions, resulting in more than $320 million of disgorged funds and penalties to be distributed to injured Enron investors. Additionally, he assisted the SEC and the Department of Justice's Enron Task Force in other related Enron cases, including those against Enron's former CEO. In addition, Mr. Cutler tried and settled multiple cases involving financial fraud, insider trading and broker/dealer misconduct.

Prior to his legal career, Mr. Cutler worked for a company that provided financial accounting services to large financial institutions. He is highly knowledgeable in both Generally Accepted Accounting Principles (GAAP) and PCAOB auditing standards (formerly Generally Accepted Auditing Standards), and has extensive experience with matters involving complex financial accounting issues.