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Combining the knowledge of local laws and cultures with a global reach is just one of the ways Baker & McKenzie separates itself from other firms. Our genuinely global perspective allows us to operate without boundaries around the world, in every jurisdiction that is important to your business.

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Daniel (Dan) L. Goelzer
Daniel (Dan) L. Goelzer
Baker & McKenzie LLP
Washington, DC

Senior Counsel
+ 1 202 835 6191
+ 1 202 416 7191

Daniel Goelzer is a Washington, DC-based senior counsel in the Firm’s Banking, Finance and Major Projects Group. He became a partner in 1990, after seven years as General Counsel of the Securities and Exchange Commission. In 2002, Mr. Goelzer was appointed by the SEC as a founding member of the Public Company Accounting Oversight Board, the body responsible for oversight and regulation of independent auditors of US public companies and securities broker-dealers. He served as Acting PCAOB Chairman from August 2009 through January 2011, leaving the Board upon conclusion of his term in 2012. He returned to Baker & McKenzie in late 2012. Mr. Goelzer retired as a partner at the end of 2015 and now serves as senior counsel.

Mr. Goelzer has authored numerous articles concerning federal securities law topics. He currently prepares a monthly newsletter, Audit Committee and Auditor Oversight Update.

Practice Focus

Mr. Goelzer advises clients on issues of securities law disclosure and compliance, corporate governance matters, and the regulation and oversight of auditors. He also counsels global custodian banks and other financial institutions with respect to financial services regulation.

Representative Legal Matters

  • Chairs a council that advises on audit quality issues for a major international accounting firm.
  • Drafted publications on internal control over financial reporting and on PCAOB inspections for an association of public accounting firms.
  • Participated in the formation of the Association of Global Custodians, served as the Association’s counsel and secretary, and represented the Association in connection with regulatory matters, including amendments to SEC Rule 17f-5.
  • Represented individuals and companies in SEC enforcement investigations, including matters involving alleged financial reporting violations, insider trading, and brokerage firm responsibilities.
  • Served as an expert witness on securities law matters and brokerage firm responsibilities.
  • Served as a compliance reviewer pursuant to SEC and self-regulatory organization enforcement orders.

Professional Associations and Memberships

  • Federal Bar Association - Securities Law Executive Committee
  • American Institute of Certified Public Accountants - Member
  • American Bar Association - Committee on Federal Regulations of Securities
  • National Association of Corporate Directors - Board of the National Capital Area Chapter


U.S. Court of Appeals, Tenth Circuit~United States (1985)
U.S. Court of Appeals, Fifth Circuit~United States (1985)
District of Columbia~United States (1980)
U.S. Supreme Court~United States (1976)
U.S. Court of Appeals, Ninth Circuit~United States (1975)
U.S. Court of Appeals, Seventh Circuit~United States (1974)
U.S. District Court, Western District of Wisconsin~United States (1973)
Wisconsin~United States (1973)


George Washington University  (LL.M.) (1979)
University of Wisconsin  (J.D.) (1973)
University of Wisconsin  (Bachelor of Business Administration) (1969)

Baker & McKenzie LLP is a Limited Liability Partnership organized under the laws of the State of Illinois (USA) and is a member of Baker & McKenzie International, a Verein organized under the laws of Switzerland.

Author, "What Audit Committees Should Know About the Work of the Public Company Accounting Oversight Board," The Review of Securities and Commodities Regulation, Vol. 41, No. 6, March 2008

Co-author, "Inspecting The Watchdogs – An Overview Of The PCAOB’s Inspection Program," The Review of Securities and Commodities Regulation, Vol. 39, No. 6, March 2006

Co-author, "The Work of the Public Company Accounting Oversight Board," The Practitioner’s Guide to the Sarbanes-Oxley Act (John J. Huber, et al, eds.), Section of Business Law, American Bar Association, July 2004

Co-author, "An Audit Of Internal Control Over Financial Reporting – The New PCAOB Standard," The Review of Securities and Commodities Regulation, Vol. 37, No. 8, April 2004

Co-author, Inside Information: Prevention and Abuse, Bureau of National Affairs, Corporate Practice Series Portfolio, January 2004
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We are passionately global — it's in our DNA.

We started with a vision of going global and were in eight countries before our 10th anniversary. Today we have 77 offices in 47 countries -- including the emerging markets so important to the growth of your business.
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**In cooperation with Trench, Rossi and Watanabe Advogados
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