Nicole Figueroa is a partner in Dechert’s nationally recognized accounting defense practice, where she represents accounting firms and professionals in their most consequential matters. Her work spans high-stakes federal and state civil litigation, regulatory investigations and enforcement proceedings before the U.S. Securities and Exchange Commission (SEC), the Public Company Accounting Oversight Board (PCAOB) and state regulatory authorities.
Ms. Figueroa is a trusted advisor to accounting firms on complex, day-to-day risk and compliance issues. She provides guidance on auditor independence, professional standards, regulatory inspections and reporting and licensing requirements – helping firms align their regulatory responsibilities with their broader business objectives.
In addition, Ms. Figueroa serves as regulatory counsel on sophisticated transactions within the accounting industry. She guides clients through the regulatory landscape surrounding mergers, acquisitions and other strategic deals, leading regulatory due diligence, assessing compliance risks and working directly with oversight bodies to help transactions move forward smoothly and efficiently.
- Regulatory counsel to a leading advisory firm in connection with the acquisition of one of the largest U.S. public accounting firms.*
- Advised major accounting firm on regulatory matters involving the implementation of an Employee Stock Ownership Plan (ESOP).*
- Currently advising multiple investors on regulatory matters in connection with alternative practice structured investments.*
- Successfully represented national public accounting firm in connection with federal securities litigation involving claims under Sections 10(b) of the Securities Exchange Act.*
- Successfully represented national and international public accounting firms and individuals in connection with investigations by the Securities and Exchange Commission, the Public Company Accounting Oversight Board and other federal regulators.*
- Successfully represented national public accounting firms and individuals in connection with investigations and proceedings brought by state administrative and licensing authorities, professional associations and the AICPA.*
*Includes matters handled prior to joining the firm.
- Chambers USA, Up and Coming: Accountant and Auditor Liability, 2025
- Super Lawyers, Texas Rising Stars, 2018
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- University of Texas, B.S., 2006
- University of Michigan Law School, J.D., 2009
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- Texas
- United States Court of Appeals for the Fifth Circuit
- United States District Court for the Northern District of Texas
- United States District Court for the Southern District of Texas
- United States District Court for the Eastern District of Texas
- United States District Court for the Western District of Texas
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- Leadership Council member, Peer Forward