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




Partner
+ 1 202 835 6191
+ 1 202 416 7191

Daniel L. Goelzer has a strategic role in the Firm’s global corporate, securities, and banking compliance practices. He has more than 35 years of securities law experience, including service in senior positions at both the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB). The SEC appointed him as a founding member of the PCAOB, and he served as the Board’s Acting Chairman from 2009 to 2011. He is also a former General Counsel of the SEC and a former Vice Chair of the International Forum of Independent Audit Regulators. He writes and speaks frequently on national and international securities laws and accounting industry issues.

Practice Focus

Mr. Goelzer counsels clients on public company accounting and financial reporting, internal controls, audit, investigations and restatement practices. He advises clients on global custody, asset management and other financial services provided to institutional fund investors; as well as, corporate governance and best practice regulatory compliance matters for public companies, financial institutions, accounting firms, and institutional funds. His extensive experience allows him to provide clients insightful advice on corporate, financial institutions, and accounting firm representation in rule-making matters and enforcement actions, particularly involving the SEC and PCAOB.

Representative Legal Matters

  • 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

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

Admission

U.S. Court of Appeals, Fifth Circuit~United States (1985)
U.S. Court of Appeals, Tenth 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)
Wisconsin~United States (1973)
U.S. District Court, Western District of Wisconsin~United States (1973)

Education

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.
Publications
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.

Co-author, “Auditor Independence, Sarbanes-Oxley and Tax Services,” The Tax Executive, Vol. 54, No. 5, September 2002.

Author, “Designing an FCPA Compliance Program: Minimizing the Risks of Improper Foreign Payments,” Northwestern Journal of International Law & Business, Vol. 18, Winter 1998.

Co-author, “Rule 2(e): Securities and Exchange Commission Discipline of Professionals,” Northwestern Law Review, Vol. 85, Spring 1991.

Co-Author, “Preparation of Proxy Materials,” Meetings of Stockholders (Jesse A. Finkelstein, et al, eds.), Wolters Kluwer Law & Business/Aspen Publishers, originally published in 1990, updated annually through 2012.

Presentations:
Speaker, “Globalization of Accounting & Auditing Standards: Will U.S. Investors Benefit?,” District of Columbia Bar Investor Rights Committee, February 2012.

Speaker, “The Work of the International Forum of Independent Audit Regulators and the Role of Auditor Oversight in Financial Institution Risk Disclosure,” Financial Stability Board Roundtable on Financial Institution Risk Disclosure, Basel, Switzerland, December 2011.

Speaker, “What Audit Committees Should Know About the Work of the PCAOB,” Association of Audit Committee Members Annual Meeting, New York, NY, October 2011.

Speaker, “The Public Company Accounting Oversight Board - Recent Accomplishments and 2011 Agenda,” AICPA National Conference on SEC and PCAOB Developments, Washington, DC, December 2010.

Witness, “Testimony Concerning Accounting and Auditing Standards: Pending Proposals and Emerging Issues,” U.S. House of Representatives Financial Services Committee, Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises, Washington, DC, May 2010.

Speaker, “Current Lessons from Enron: The Importance of Proper Accounting Oversight,” The Tokyo American Center, Tokyo, Japan, July 2006.

Speaker, “Sarbanes-Oxley and the Post-Enron Environment: Auditor Oversight,” Gatekeepers and Corporate Governance: Recent Developments in the U.S. and Japan., Columbia University Law Center, Center for Japanese Legal Studies, Tokyo, Japan, August 2005.

Speaker, “The Work of the PCAOB – Why Should Public Companies Care?,” Milwaukee Chapter of the American Society of Corporate Secretaries, Milwaukee, Wisconsin, October 2003.
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