Carl W. Mills

Carl W. Mills is a litigation associate in Hughes Hubbard & Reed's New York office. His practice focuses on securities and complex business litigation. He has represented both U.S. and international clients in a variety of industries, including the accounting, financial services, telecommunications and pharmaceutical industries. He has extensive experience advising and representing Big Four accounting firms in Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB) and civil litigation matters.

Carl currently represents: 

• a Big Four accounting firm in a complex, cross-border regulatory matter
• a Big Four accounting firm in a complex civil litigation
• a major international financial institution in a cross-border discovery proceeding 
• a major asbestos litigation trust and trust claims processing facility

Previously, Carl represented the trustee of the Lehman Brothers Inc. estate in a multibillion-dollar litigation, and recently represented the European entities of the former Nortel Networks enterprise in the first US-Canadian cross-border trial in history. He also previously represented the CEO of a financial advisory firm in connection with an SEC investigation, and represented Merck in a large, multidistrict products liability litigation.

Carl is also committed to providing quality pro bono legal services. He has represented clients in civil rights, housing, immigration, adoption, and trust and estates matters, and provides mentorship to high school and college students interested in pursuing legal careers.

Carl currently serves as a member of the New York City Bar Association's Transportation Committee.

• Representing Big Four accounting firms in connection with a PCAOB investigation related to the firms' audits of a major foreign telecommunications company
• Representing a Big Four audit partner in a PCAOB investigation, including drafting a Rule 5109(d) submission, preparing for and participating in a PCAOB hearing, and responding to a Division of Enforcement appeal of the hearing officer's initial decision
• Representing a Big Four accounting firm in connection with Department of Justice and SEC investigations and civil litigation related to financial accounting and other issues at a major health care audit client
• Representing a Big Four accounting firm in various United States and international actions arising out of the Madoff fraud
• Representing a Big Four accounting firm in SEC and PCAOB investigations in connection with audits of several major corporations with operations in China
• Representing a Big Four accounting firm in connection with civil litigation regarding a major biomedical industry tax client
• Representing a Big Four accounting firm in an SEC investigation of financial accounting and other issues at a major computer hardware manufacturer audit client
• Advice to a Big Four accounting firm regarding compliance with legal requirements and auditing standards related to audit documentation
• Advice to a Big Four accounting firm regarding potential transfer of liability among member firms
• Assisting a Big Four accounting firm in an internal investigation related to compliance with international and United States independence requirements
• Researching and drafting an opinion for a Big Four accounting firm related to compliance with international and United States requirements related to the reporting of potential illegal acts
• Pro bono representation of clients in civil rights, housing, immigration, paternity, adoption and other matters