Miller

Matthew Miller

Partner
Boston

I help clients resolve sensitive and complex litigation and government enforcement matters, and address the legal and reputational risks they present.

Matt represents clients in government investigations conducted by the Department of Justice, Securities and Exchange Commission, Public Company Accounting Overisght Board, and investigations and hearings conducted by Congress.

Matt is also an experienced trial lawyer, and has tried complex commercial cases before judges, juries and arbitrators involving a broad range of accounting, financial reporting and disclosure issues. He has tried cases before judges, juries and arbitrators involving a broad range of accounting, financial reporting and disclosure issues. Through representing clients in SEC matters, Matt has developed expertise on the SEC’s emerging framework requiring disclosure on Environmental Social and Governance (ESG) issues, and represents clients in government investigations and litigation regarding ESG disclosure and related issues.

Through his complex litigation practice, Matt has gained extensive experience in dealing with the production of electronically stored information and other e-Discovery issues. For the past several years, Matt has authored the "Electronic Discovery" chapter of the MCLE Massachusetts Discovery Practice manual.  

Education

  • Boston University School of Law, J.D., magna cum laude
  • Tulane University, B.A. in Political Science
     

Bar and Court Admissions

BAR ADMISSIONS
  • Massachusetts
  • New York
COURT ADMISSIONS
  • U.S. District Court for the District of Massachusetts
  • U.S. Court of Appeals for the First Circuit

Experience

  • Recently secured a total victory on behalf of a Big Four accounting firm in a bench trial in the Business Litigation Session of the Massachusetts Superior Court.  In addition to a judgment against all of the plaintiffs' tax malpractice claims, Matt secured a $1M judgment in favor of the firm's counterclaim for unpaid fees.
  • Represented leading medical school in confidential commercial arbitration seeking substantial damages under a profit-sharing affiliation agreement
  • Defending accounting firms in professional liability litigation in the Commercial Division of the New York Supreme Court
  • Representing accounting firm, its partners and employees in connection with joint DOJ and SEC investigation concerning healthcare service company
  • Conducting an internal investigation on behalf of a Massachusetts charity concerning employee fraud and defalcation
  • Conducting internal investigation on behalf of the audit committee of board of publicly traded pharmaceutical company relating to disclosure issues
  • Representing business consultant in a breach of contract case. Obtained jury verdict following trial in the Business Litigation Session of Massachusetts Superior Court awarding full breach of contract damages plus treble damages and attorneys’ fees under M.G.L. c. 93A
  • Representing consulting firm in connection with a False Claims Act investigation brought by the Office of the Attorney General for the Commonwealth of Massachusetts

Other Publications

  • Author, Electronic Discovery, Massachusetts Discovery Practice (MCLE 4th Ed. 2019)
  • Author, Voices: Minimizing Litigation Risk in Cybersecurity Audit Engagements, Accounting Today (March 2019)
  • Co-author, Recent Trends in SEC Enforcement Actions Against Auditors, The Review of Securities & Commodities Regulation (2017) 

Honors & Involvement

HONORS
  • Best Lawyers: Litigation - Securities (2027)
INVOLVEMENT
  • American Bar Association
  • Boston Bar Association
  • Massachusetts Bar Association
  • New York State Bar Association

Speaking Engagements

  • "An Ounce of Prevention..." Address These Standard Contract Provisions Before It's Too Late," Foley Hoag Webinar, November 2025
  • "ESG: What You Need to Know About the Rapidly Evolving Disclosure Landscape," Foley Hoag Webinar, April 2021
  • 15th Annual Business Litigation Conference, MCLE New England, January 2016
  • “E-Discovery: Myths, Recent Developments & Amendments on the Horizon,” Federal Bar Association, April 2014
  • “Discovery Disputes,” CLE Program, Boston Bar Association, February 2014
  • “Introducing the BBA’s New E-Discovery Guide,” CLE Program, Boston Bar Association, January 2014
  • “Beyond the Emails:  E-Discovery Involving New Communications and Data Storage Technologies,” CLE Program, Boston Bar Association, September 2013
  • “How to Succeed as a New Partner,” Boston New Partners Group Breakfast Forum, May 2013