Matthew Miller


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

Matt Miller represents clients in internal investigations, government investigations and complex disputes relating to professional liability, securities and regulation, breach of contract and general business torts.

Matt represents accounting firms and their partners in SEC investigations and enforcement actions, internal investigations and in litigation. Matt 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 is a member of the firm’s ESG practice group.

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.  


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

Bar and Court Admissions

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


  • 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


  • Author, Three Takeaways from the SEC’s New Proposed Rules on Climate Disclosures, Energy & Climate Counsel Blog (2022)
  • Author, On the Horizon – What’s Next For SEC Enforcement of ESG Priorities?, White Collar Law & Investigations Blog (2022)
  • Author, SEC on ESG Risk Disclosure – Moving From “If” to “How”, Energy & Climate Counsel Blog (2021)
  • 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) 
  • Co-author, Striving for Clarity in Purchase Price Adjustment Dispute Resolution, BOSTON BAR JOURNAL (July 2014)

Honors & Involvement

  • American Bar Association
  • Boston Bar Association
  • Massachusetts Bar Association
  • New York State Bar Association

Speaking Engagements

  • "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