Brian Kowalski is a partner in the Washington, D.C. office of Latham & Watkins and Global Vice Chair of the Litigation & Trial Department. He focuses on litigating and defending securities enforcement and white collar criminal investigations and proceedings, conducting internal corporate investigations, and related civil litigation.
Mr. Kowalski has extensive experience representing clients in investigations and litigation involving accounting and securities regulation, US Foreign Corrupt Practices Act (FCPA), and other complex regulatory matters. His practice has a global focus including handling major mandates in the United States and across South America, Eastern Europe, Asia, and the Middle East.
Mr. Kowalski regularly represents clients facing investigations by the Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB), and other federal and state entities concerning accounting, disclosure, internal control, and related issues. He also has deep experience conducting investigations on behalf of Audit Committees in the context of financial restatements and helping navigate related disclosure and regulatory issues. In addition to enforcement matters, Mr. Kowalski maintains an active complex litigation practice, often involving parallel litigation and enforcement matters.
Mr. Kowalski also has substantial experience advising public companies on compliance, disclosure, and related issues. He regularly advises investment banks, private equity firms, and other companies on compliance matters in the context of cross-border M&A and capital markets transactions.