Mr. Cutler practices in the areas of accountants defense, securities enforcement, white collar defense and internal investigations.

He joined the firm from the Public Company Accounting Oversight Board (PCAOB), where he was the first employee of the Board's Division of Enforcement and Investigations, and helped design and implement many of the division's current enforcement policies and procedures. In addition, he brought the first ever PCAOB enforcement cases, including the first involving the revocation of an accounting firm's PCAOB registration, and the first involving an individual's permanent bar from associating with a registered accounting firm.

Prior to the PCAOB, he was with the SEC’s Division of Enforcement where he investigated, tried and settled cases involving financial fraud, insider trading and broker/dealer misconduct. Most notably, he opened the Enron investigation and was instrumental in the SEC’s settled fraud actions against various financial institutions resulting in more than $320 million of disgorged funds and penalties to be distributed to injured Enron investors. Additionally, he assisted the SEC and the Department of Justice's Enron Task Force in other related Enron cases, including those against Enron's former CEO.

Prior to his legal career, Mr. Cutler worked for a company that provided financial accounting services to large financial institutions. He is highly knowledgeable in both Generally Accepted Accounting Principles (GAAP) and PCAOB auditing standards (formerly Generally Accepted Auditing Standards), and has extensive experience with matters involving complex financial accounting issues.