Elissa Preheim is an experienced litigator who focuses her practice on SEC and PCAOB enforcement actions and complex commercial and environmental litigation, with an emphasis on class actions and professional liability. Ms. Preheim has successfully defended against actions filed in federal and state courts and administrative tribunals by the SEC, PCAOB and class and derivative action plaintiffs, including securities fraud class actions, shareholder derivative and breach of fiduciary duty litigation.  Her clients include public and private companies, directors, officers, and accountants in civil litigation, investigations and enforcement proceedings, including financial reporting, complex accounting and auditor liability disputes.  Ms. Preheim’s experience also includes defending toxic tort lawsuits related to contaminated sites, Clean Water Act litigation and natural resource damages claims.  She regularly litigates high stakes matters involving parallel proceedings.

By court appointment, Ms. Preheim serves on the Board on Professional Responsibility of the District of Columbia Court of Appeals.   She previously served as Chair of one of the Hearing Committees of the DC Board on Professional Responsibility hearing attorney disciplinary matters.

Ms. Preheim graduated summa cum laude from the Indiana University Maurer School of Law, where she was Executive Articles Editor of the Indiana Law Journal.  She subsequently clerked for the Honorable Bruce M. Selya at the United States Court of Appeals for the First Circuit.


  • Big Four accounting firm audit partner, as trial counsel in a contested PCAOB disciplinary proceeding.
  • Audit partner in PCAOB investigation relating to pharmaceutical industry.
  • Audit partner and other auditors in PCAOB investigation relating to audit documentation standards.
  • Audit partner in PCAOB investigation relating to audits of a financial institution's loan and investment portfolio.
  • Accounting firms and individual auditors, including audit partners, concurring partners, and national office partners, in numerous SEC investigations and related securities actions regarding alleged financial statement and accounting fraud in a variety of industries, including financial services, energy services, manufacturing and telecommunications.


  • JD, Indiana University, 1996, summa cum laude
  • BA, Northwestern University, 1993, Phi Beta Kappa
  • District of Columbia
  • Numerous Federal Courts
  • United States Court of Appeals, First Circuit, The Honorable Bruce M. Selya
  • Board on Professional Responsibility, District of Columbia Court of Appeals
  • Chair, Board of Visitors, Indiana University Maurer School of Law

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