SAMUEL J. WINER is a partner at Foley & Lardner LLP. He represents audit firms, public companies, investment banks, law firms and executives in SEC investigations and related proceedings. He counsels audit committees and special committees of boards of public companies in investigations of financial reporting and other conduct. He has written extensively on these matters, including as editor of the Audit Committee Deskbook and as author of his treatise, Securities Enforcement and Defense, published annually by the Practicing Law Institute and Lexis/Nexis, respectively. Formerly a member of the Staff of the SEC’s Division of Enforcement, Sandy is a member of Foley & Lardner’s Securities Enforcement and Litigation Practice Group and previously served on the firm’s Management Committee. He has been peer review rated as Preeminent AV, the highest performance rating by Martindale-Hubbell, selected by his peers to be included in The Best Lawyers in America since 2006, and named the Washington, D.C., Securities/Capital Markets Law Lawyer of the Year by Best Lawyers in 2015 and 2022 and the Washington, D.C., Litigation—Securities Lawyer of the Year in 2017 and 2020. He has also been rated to be one of the top securities regulation attorneys in the nation by Chambers USA for 2009–2022. He received his J.D. from Boston University School of Law where he was an editor on the Law Review and clerked for the Chief Justice of the Supreme Court of Rhode Island.