KIRSCHNER v. KPMG LLP

Attorney(s) appearing for the Case

Quinn Emanuel Urquhart & Sullivan, LLP, New York City ( Kathleen M. Sullivan , Richard I. Werder, Jr. , Sascha N. Rand , Sanford I. Weisburst , K. McKenzie Anderson , Sarah Rubin and Simona Gory of counsel), for appellant in the first above-entitled action.

Wilmer Cutler Pickering Hale and Dorr LLP, New York City ( Philip D. Anker , Anne K. Small and Jeremy S. Winer of counsel), Winston & Strawn LLP, Chicago, Illinois ( Linda T. Coberly and Bruce R. Braun of counsel), Wilmer Cutler Pickering Hale and Dorr LLP, Washington, D.C. ( Paul R.Q. Wolfson and Daniel P. Kearney, Jr. , of counsel), Clifford Chance US LLP, New York City ( Anthony Candido of counsel), Davis Polk & Wardwell LLP ( Robert F. Wise, Jr. , and Paul Spagnoletti of counsel), King & Spalding LLP ( James J. Capra, Jr. , and James P. Cusick of counsel), King & Spalding LLP, Washington, D.C. ( Kenneth Y. Turnbull of counsel), Marino, Tortorella & Boyle, P.C., Chatham, New Jersey ( Kevin H. Marino and John D. Tortorella of counsel), Williams & Connolly LLP, Washington, D.C. ( John K. Villa , George A. Borden and Craig D. Singer of counsel), and Howrey LLP, New York City ( Kevin A. Burke , Gary F. Bendinger and Sarah D. Abeles of counsel), for respondents in the first above-entitled action.

Cohen & Gresser LLP, New York City ( Lawrence T. Gresser , Nathaniel P.T. Read and Lawrence J. Lee of counsel), for William Wilson Bratton and others, amici curiae in the first above-entitled action.

Paduano & Weintraub LLP, New York City ( Leonard Weintraub and Kathryn L. Bedke of counsel), for Anthony Paduano, amicus curiae in the first above-entitled action.

Goldberg Segalla LLP, Albany ( Matthew S. Lerner of counsel), for DRI—The Voice of the Defense Bar, amicus curiae in the first above-entitled action.

Strook & Strook & Lavan LLP, New York City ( James L. Bernard , Elizabeth H. Cronise , David M. Cheifetz and Hannah Yu of counsel), for M. Todd Henderson, amicus curiae in the first above-entitled action.

Skadden Arps Slate Meagher & Flom LLP, New York City ( Scott D. Musoff and Christos Ravanides of counsel), Ira D. Hammerman , Washington, D.C., and Kevin Carroll for Securities Industry and Financial Markets Association, amicus curiae in the first above-entitled action.

Pachulski Stang Ziehl & Jones LLP, New York City ( Dean A. Ziehl , Harry D. Hochman and Maria A. Bove of counsel), for National Association of Bankruptcy Trustees, amicus curiae in the first above-entitled action.

Grant & Eisenhofer P.A., New York City ( Stuart M. Grant of counsel), Megan D. McIntyre , Wilmington, Delaware, John C. Kairis , Christine M. Mackintosh and Wolf Haldenstein Adler Freeman & Herz LLP, New York City ( Daniel W. Krasner , Eric B. Levine , Peter C. Harrar , Alan A.B. McDowell and Kate M. McGuire of counsel), for appellants in the second above-entitled action.

King & Spalding LLP ( Paul D. Clement , of the District of Columbia bar, admitted pro hac vice, of counsel), Cravath, Swaine & Moore LLP, New York City ( Thomas G. Rafferty , Antony L. Ryan and Samira Shah of counsel), and Connolly Bove Lodge & Hutz LLP, Wilmington, Delaware ( Henry E. Gallagher, Jr. , of counsel), for respondent in the second above-entitled action.

Willkie Farr & Gallagher LLP, New York City ( Kelly M. Hnatt and Derek M. Schoenmann of counsel), Richard I. Miller , General Counsel, American Institute of Certified Public Accountants, and Bradley M. Pryba for American Institute of Certified Public Accountants and another, amici curiae in the first and second above-entitled actions.

Gibson, Dunn & Crutcher LLP, Washington, D.C. ( Douglas R. Cox , Michael J. Scanlon , Jason J. Mendro and Dace A. Caldwell of counsel), for Center for Audit Quality, amicus curiae in the first and second above-entitled actions.

Judges GRAFFEO, SMITH and JONES concur with Judge READ; Judge CIPARICK dissents in a separate opinion in which Chief Judge LIPPMAN and Judge PIGOTT concur.